Manchester City boss Roberto Mancini has refused to be drawn on Carlos Tevez's link with AC Milan.
Reports in Italy have claimed that Milan have opened talks with Tevez's representatives about a possible January move.
Tevez's future at City has been surrounded in doubt ever since the infamous night in September, when he refused to play against Bayern Munich.
"I do not want to speak about Carlos Tevez," said Mancini. "I will answer no questions about him."
The former Manchester United striker is currently AWOL in Argentina and has shown no signs of returning to England.