AC Milan have ruled themselves out of the reckoning to sign Carlos Tevez, declaring they do not need another striker.
The seven-time European champions tried to sign the Argentina international from Manchester City in January and July 2012.
But vice-president Adriano Galliani said that the Rossoneri, who have been linked with the 29-year-old, have no plans to bid for him now.
"Tevez is not a transfer target for us," Galliani said to La Gazzetta dello Sport. "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.”
Those seven forwards include Tevez’s former City team-mate Mario Balotelli, who made the move from Manchester to Milan in January.
Tevez has one year left on his current contract at the Etihad Stadium and talks are yet to begin about an extended deal.
The former Manchester United and West Ham forward is thought to interest Juventus but Monaco denied they were interested in signing him.
Galliani also declared that Sampdoria’s Andrea Poli is another reported target that Milan will not be pursuing because they have enough attackers.
He said that Milan have rejected an offer from Santos for Robinho, once City’s record signing, and the Brazilian will remain at the San Siro.
He added: “The offer from Santos does not correspond with the request of Milan. As a result he will stay with us.”