Manchester City would be very reluctant to sell Argentina forward Carlos Tevez to a Premier League rival, BBC Sport has learnt.
Reports have linked Tottenham with a move for the 27-year-old, but it is understood that a deal with AC Milan remains the likely outcome if he was to move in January.
Milan recently had an offer to take Tevez on loan rejected by City.
City are only willing to sell the 27-year-old in a permanent deal.
On Tuesday, the Serie A club's vice-president Adriano Galliani said he was still hopeful that a deal would be agreed with the Premier League leaders.
"Tevez is our first choice," he told www.milannews.it.
"We know we have the player's agreement, but we hope he will not agree with other clubs.
"There is a deadline of 18:59 on 31 January to complete his transfer."
Tevez is also a reported target of Paris Saint-Germain but Galliani added on Wednesday: "Our offer is final. If they (PSG) make a better offer, we will not counter it."
The Argentine has not played for City since they beat Birmingham on 21 September.
City boss Roberto Mancini alleged he refused to come off the substitutes' bench in September's Champions League defeat at Bayern Munich, while the player maintained there had been a misunderstanding.
An internal club investigation concluded that Tevez, who joined City in July 2009, was guilty of five breaches of his contract and he was fined four weeks' wages, reduced to two following intervention from the Professional Footballers' Association.