The Giallorossi are believed to be in search for a striker to aid Mirko Vucinic upfront, amid the continuous injury problems of Francesco Totti.
Corriere dello Sport claims that the capital side might go for Bayern Munich outcast Podolski, who is desperate for regular first-team football.
The Germany forward is having a hard time at Allianz Arena with the presence of Miroslav Klose and Luca Toni, in addition to the ongoing talks with Ivica Olic.
On the other hand, Dutch hitman Van Nistelrooy, 32, will run out of contract with Real Madrid in 2010, which might encourage the Spanish champions to sell him next summer.
Van Nistelrooy is ruled out of the current season with a knee injury, as compatriot Klaas-Jan Huntelaar is set to take over his place at the Bernabeu.