Reports have strongly linked the 26-year-old with a move to the Rossoneri.
AC Milan boss Massimiliano Allegri is keen to bring in a new striker in January as a replacement for the injured Filippo Inzaghi.
“I can’t help but be pleased to have the big clubs like Milan paying attention to me,” Matri told Gazzetta dello Sport.
“I have a good rapport with Massimiliano Allegri and we met up in Milan recently. I am concentrated on Cagliari and hope to give my contribution so we can break away from the foot of the table.”