Milan vice-president Adriano Galliani has confirmed that the Serie A side have not made Carlos Tevez a transfer target.
Speculation has been rife around the Manchester City striker, but Galliano has made it clear that Tevez will not be following the same route travelled by former team-mate Mario Balotelli, who swapped Manchester for Milan in January.
“Tevez is not a transfer target for us. Before we will try to bring in new players, we will have to sell some of our own players first,” he said.
“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 tranfer coup came in January when we signed Mario Balotelli from City. We will see if anything else happens.”
Tevez is currently being linked with Juventus and Liverpool and still has a year left on his contract at City, but has talked previously of a desire to move back home to Argentina.
The 29-year-old, who scored 17 goals in all competitions last season, hinted in January that a return to Boca Juniors, where he started his career, could be a possibility.