Milan are looking for a new forward given that Antonio Cassano may be sidelined for the rest of the season following minor heart surgery.
"If someone arrives in January then it will be on loan, for free, with an option to buy clause at the end of the season," Milan Vice-President Adriano Galliani said.
"That applies to Tevez too
"However, there is some time to go until the market opens. We'll watch and evaluate the situations.
"If Cassano hadn't encountered any problems then we wouldn't be here today talking about these things."