Cellino sacked Allegri towards the end of the season, claiming he was "distracted" by offers from other clubs.
Now that Milan have made a proposal, Cellino is refusing to release the tactician from his contract.
"I no longer want to even talk about this Coach," snapped the President on Rete24. "He is a person I do not respect and as far as I am concerned he is nobody.
"Will his contract be rescinded between today and tomorrow? That is not even of interest to me, as my director of sport takes care of this sort of business."