Manchester City boss Roberto Mancini has reiterated that the club want to sell Carlos Tevez rather than loan him out.
AC Milan vice-president Adriano Galliani revealed on Tuesday night that they had made an offer to take the unsettled forward on loan in January with a view to a permanent deal at the end of the season.
Tevez's future at City has been the subject of intense speculation ever since his run-in with the club over his apparent refusal to warm up in City's UEFA Champions League clash with Bayern Munich earlier in the season.
The former Manchester United man is currently AWOL in his native Argentina after refusing to return to training and City boss Mancini insists it is important for the club to offload their former captain.
Mancini is refusing to loan out Tevez and is only considering a permanent transfer for the South American.
"I don't know about this situation at the moment, but we want to sell Tevez," said Mancini.
"For this reason, in this moment, nothing is sure and we should wait for the next days.
"The only sure thing is we don't want Tevez to go on loan."