AC Milan vice-president Adriano Galliani has stated that their offer for Manchester City striker Carlos Tevez is "final".
The Italian giants are adamant that a loan deal is the only option for the Argentina international, while the Premier League club are eager to offload the 27-year-old for good.
Despite Tevez reportedly being willing to move to the San Siro, French side Paris Saint-Germain have also entered the fray to sign the frontman.
"Our offer is final," Galliani told milannews.it. "If [PSG] make a better offer, we will not counter it."
Tevez has claimed that he has no intention of returning to England.