The City boss insists that the club want to sell the Argentine striker rather than loan him out.
AC Milan vice-president Adriano Galliani revealed on Tuesday night that they had made an offer to take the striker on loan in January.
Tevez is currently AWOL in his native Argentina after refusing to return to training.
“I don’t know about this situation at the moment, but we want to sell Tevez,” said Mancini.
“For this reason, in this moment, nothing is sure and we should wait for the next days.
“The only sure thing is we don’t want Tevez to go on loan.”
