AC Milan vice-president Adriano Galliani claims the Italian outfit have no plans to make a move for Manchester City striker Carlos Tevez.
Galliani had hinted in the past that the Argentine frontman would be of interest to the Rossoneri.
He was quick to point out that players would need to be moved on first in order to free up funds, and maintains that is still the case if Milan are to add to their ranks.
It is, however, unlikely that Tevez will be targeted if sales are sanctioned - ruling out the prospect of him being reunited with former City team-mate Mario Balotelli at the San Siro.
"Tevez is not a transfer target for us," said Galliani.
"Before we will try to bring in new players, we will have to sell some of our own players first.
"It's not a financial problem, but has to do with the amount of attackers we already have. At the moment, we already have seven players for just three positions.
"Our big transfer coup came in January when we signed Mario Balotelli from City. We will see if anything else happens."