AC Milan vice-president Adriano Galliani has ruled out moving for Manchester City striker Carlos Tevez.

Tevez has been linked with Milan and Juventus.

"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."