"Paris Saint-Germain have made no offer for Tevez, a player we had already made enquiries about in the summer," director Leonardo told the Corriere della Sera.
"I spoke to Carlitos' agent and know that he would prefer to join Milan, but I also know that Manchester City want to sell him outright and not send him out on loan.
"If City accept the idea of giving Tevez to Milan on loan, then the issue is closed. Otherwise... the market is open.
"After all, with the Argentine's wages how many clubs are ready to invest such figures? It's obviously that the owners of PSG and City speak to each other, as they are related.
"However, let it also be clear that we are not trying to undercut or insult Milan. We were already interested in Tevez some time ago and if City don't want to release him on loan to Milan, it certainly won't be our fault. There is no subterfuge."