Manchester City have told ESPNsoccernet that they will not consider any offers below 'market value', including a loan deal, for want-away striker Carlos Tevez.
Tevez has recently been linked with a move to Italy, with AC Milan believed to be readying an offer, and the Argentine's advisor Kia Joorabchian is currently having talks in Milan over a possible January move.
However, a source revealed that the two clubs are yet to talk directly, while City have made it clear that their stance hasn't changed from a year ago - in that a loan deal won't be acceptable, nor would they consider any cut price deal.
An insider told ESPNsoccernet that the club "won't take the hit because of his behaviour" and that they want "the fair market value" for Tevez, which is believed to be around £25 million.
Tevez is still in Argentina having flown back to Buenos Aires on November 8 without the club's permission. He is still defying their orders to return and face disciplinary proceedings, while City are considering legal action, but will wait until the situation is resolved until they make a decision over how to deal with him.