The Italy international has headed home after struggling to make an impact at Anfield.
He drifted in and out of the side during his first season in England and spent the 2010/11 campaign with Juventus.
The 27-year-old will take in a similar spell this year, with AC Milan having agreed a deal to return him to Serie A.
Aquilani was in Milan on Thursday to undergo a medical and expressed his delight at being given the opportunity to join such an illustrious club.
Should he successfully pass all of the tests carried out by the Rossoneri, a deal is in place to take him to Giuseppe Meazza.
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The agreement reached between the Reds and AC Milan includes the option for the move to be made permanent next summer.
Liverpool's director of football Damien Comolli told his club's official website: "I want to pay tribute to the way Alberto has conducted himself during these discussions.
"Throughout the entire process, his only desire has been to play football and he has put this ahead of any other considerations and at personal cost to himself.
"We wish him well for the season ahead."
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