AC Milan insist they have not received an offer from Liverpool for their controversial striker Mario Balotelli.
Reports in England claim the Italy international is being lined up as a replacement for Luis Suarez following his move to Barcelona, with the Merseyside club prepared to make a £17.5million bid for the former Manchester City player.
"At this time we have not received any offer from Liverpool for Balotelli," AC Milan club administrator Adriano Galliani said to Gazzetta dello Sport.
"Hence, there is no negotiation.
"We will see as the transfer market ends on September 1."
Balotelli played almost three seasons at City before being sold to Milan for £17m in January 2013.
He scored 14 goals in 30 league appearances for Milan last season but the Rossoneri finished a disappointing eighth and will not play in Europe this term.
The 24-year-old, who is under contract with the Italian outfit until June 2017, has been linked with a move away from the San Siro this summer.
Milan president Silvio Berlusconi said previously he came close to selling Balotelli to an unnamed English club before the World Cup.
Balotelli scored one goal in three appearances for Italy in the tournament in Brazil.
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