Manchester City boss Roberto Mancini has ruled out the possibility of sending Carlos Tevez elsewhere on loan.

Tevez, who has not featured for the club since his alleged refusal to come on as a substitute in a September tie, is believed to have returned to Argentina without the club's consent.

With AC Milan understood to be in negotiations for the striker, Mancini has reiterated that the club have no interest in allowing the Argentinian to leave unless it is on a permanent deal.

"I don't know about this situation at the moment, but we want to sell Tevez," the Italian told reporters.

"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."

The 27-year-old has scored 43 goals in 65 appearances for Manchester City since arriving from Old Trafford in 2009.