Inter Milan have ruled themselves out of the running to sign Manchester City striker Carlos Tevez.

The controversial Argentinian has been linked with a move to Serie A following his fall-out with officials at the Etihad Stadium.

AC Milan vice-president Adriano Galliani announced on Tuesday the Rossoneri had made an offer to sign Tevez on loan in January with a firm option to buy next summer.

City are adamant, however, the player will only be sold, not loaned out, but Inter's interest does not even go that far.

"I'm not disappointed because the terms that we had negotiated with the player (Tevez), which I imagine are similar to that of Milan's, we didn't consider them acceptable," Inter president Massimo Moratti told Gazzetta dello Sport.

Tevez has been absent from City for the past month having returned to Argentina without permission after deciding not to appeal against a club fine for misconduct.

City found Tevez guilty of five breaches of contract over his conduct on the bench during the Champions League loss at Bayern in September and his future at the club has been uncertain since.