The attacking midfielder is wanted by Spurs this summer as manager Mauricio Pochettino looks to bolster his squad for the new season.
Suso, was deemed surplus to requirements by Liverpool two years ago, but he has flourished in Italy and his performances have not gone unnoticed.
However if Tottenham want to land the Spaniard this summer they should think again as, according to TMW, Milan have labelled Suso unsellable.
The San Siro club view the 23-year-old as a big part of their plans going forward and they will not let him leave.