Tottenham manager Harry Redknapp remains adamant the club cannot afford to sign Carlos Tevez due to his 'astronomical' wages.
The Argentine has fallen out of favour with City boss Roberto Mancini after a series of high-profile spats caused the Italian to transfer list his former captain earlier this season.
Despite claims Tevez is close to a transfer to AC Milan, it has been suggested that Redknapp is keen on offering the 27-year-old a chance to move to White Hart Lane.
Redknapp has repeatedly stated his desire to land a marquee signing in January, but admits signing Tevez would be a risk not worth taking due to his wage demands.
Tevez is reported to be on £250,000 a week at the Etihad Stadium - around four times what Spurs offer their top earners.
"I like him. He is a great player," Redknapp said.
"He is fantastic. A battler, a real talent, but we are not going to be able to get him.
"It's not happening. We are not pursuing it.
"The chairman won't put the club in trouble for one player. His wages would be astronomical."