The Spaniard has been linked with Juventus and AC Milan.
“If I were to come to Italy, I would choose Milan without a doubt,” Fabregas told La Gazzetta dello Sport.
“In my opinion, the Rossoneri are the side that play the best football in Italy.
“There are so many strong sides in Italy – Inter, Juventus and Roma, for example – but they seem to rely too much on their star names.
“While those three teams struggle when they lose their big names, Milan’s strength is based on the unit.
“I think it’s a winning mentality and a philosophy that I share with the way I play.”