The two veterans have both been linked with a free transfer to the Nerazzurri, but Frenchman Giroud could slip for Antonio Conte due to a clause in the contract with Chelsea.
The Blues can unilaterally decide to extend his current deal with a year and pull the breaks on an operation between the World Cup winner and the Serie A giants.
The Gazzetta dello Sport has claimed the complications are les regarding the other ageing star, Mertens, who has yet to agree new terms at Napoli.
With Romelu Lukaku already in place and rumours about Jan Vertonghen arriving from Tottenham Hotspur, Mertens could possibly link up with his Belgium teammates at the Giuseppe Meazza.