Taiwo is set for a move from Marseille to AC Milan on a free transfer at the end of the season.
Taiwo told La Gazzetta dello Sport: “I have decided to sign for Milan because they are an excellent team who play great football.
“In my opinion, they are at the same level as clubs like Manchester United and Chelsea. I am not saying that the other teams that were after my signature are not good teams, though. It is just that ever since making my international debut for Nigeria, I have dreamt of playing for an absolute top club.
“Milan have superb players like [Zlatan] Ibrahimovic, [Clarence] Seedorf and [Alexandre] Pato.”