Last updated on .From the section Football

Tevez has not played for City since they beat Birmingham on 21 September

Manchester City have rejected an offer from AC Milan to take striker Carlos Tevez on loan with a commitment to signing him for 23m euros next summer.

Italian champions Milan sent the proposal to City on 6 December but the Premier League club told BBC Sport on Sunday that it had been turned down.

City are only willing to sell the 27-year-old in a permanent deal.

Tevez and City insist reports that Paris Saint-Germain have agreed a fee for the player external-link are incorrect.

TEVEZ SAGA TIMELINE 27 September 2011 - City boss Roberto Mancini says that he wants Tevez "out of the club" after the striker allegedly refuses to play against Bayern Munich

28 September 2011 - City suspend Tevez for two weeks

12 October 2011 - City announce that Tevez will face disciplinary proceedings

25 October 2011 - Tevez found guilty of five breaches of contract and fined four weeks' wages - later reduced to two weeks' following intervention by the PFA

8 November 2011 - Tevez accepts a misconduct charge

9 November 2011 - Tevez misses training

24 November 2011 - AC Milan say they are in talks to sign Tevez

6 December 2011 - AC Milan make a formal offer for Tevez, which is rejected

11 December 2011 - City insist reports PSG are to sign Tevez are untrue

PSG made an informal approach to City in October, offering a loan deal, but both parties say this has not been followed up.

A source close to the Tevez camp told BBC Sport: "There has been absolutely no contact with PSG.

"Carlos has had no talks and is unaware of any potential deal."

It is understood that Milan remain favourites to sign the Argentina international but the transfer is still some way off.

"Manchester City want us to buy Tevez definitively," Milan chief executive Adriano Galliani told Italian media.

"We have suggested that we sign the player on loan, with an option to purchase. We're not changing our position.

"It's going to be a long negotiation. Anything can happen in the transfer market."

Tevez 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.