Paris St Germain sporting director Leonardo insists the ambitious French club have yet to make a formal offer for Manchester City striker Carlos Tevez.
Leonardo recently revealed that PSG had enquired about the Argentina international, who is poised to leave City when the transfer window reopens next month.
City boss Roberto Mancini wants a permanent departure for Tevez after AC Milan revealed that an offer to take the 27-year-old on loan with a view to buying had been rejected.
Milan remain favourites to sign Tevez after owner Silvio Berlusconi urged the player to move to the San Siro for footballing reasons rather than accept the bigger contract which would been on offer at PSG.
However, with Milan suggesting they are unlikely to change their offer reports in France claim PSG are preparing to bid €25million (£21m) to take Tevez to Parc des Princes.
Leonardo, though, says PSG are still considering their position and have not put an offer to either Tevez or Premier League leaders City.
"For Carlos Tevez, we have never made a formal offer to him or to the club for that matter," said Leonardo in L'Equipe.
Milan's Serie A rivals Juventus are the latest club to have been linked with Tevez and speculation has claimed the Old Lady are willing to meet City's reported €30m (£25.2m) asking price.
Tottenham Hotspur were also mooted as a destination for Tevez, but manager Harry Redknapp says any move for the former Manchester United attacker is unlikely.