Serie A leaders AC Milan cannot afford Manchester Citys unsettled striker Carlos Tevez,chief executive Adriano Galliani said on Monday. Tevez has had a transfer request turned down by the Premier League club while Milan are on the lookout for a new forward in January after the injured Filippo Inzaghi was ruled out for the season. Tevez is great but Milan cant make an investment like that, Galliani said. The Italian club have reined in spending in recent years and Tevez could cost in excess of $40 million. If we find a forward who looks like a Milan player we will take him,otherwise well stay like this. Galliani added that Citys Mario Balotelli,a confessed Milan fan who came through at Inter Milans youth team,was not for sale given that he only arrived in England in August and Cagliaris Alessandro Matri was also unlikely to arrive. Milan had been similarly downbeat about Zlatan Ibrahimovic signing from Barcelona but the Swede did just that and has been in superb form since. Ronaldinho has been forced to watch much of the action from the bench in the past two months after falling down Massimiliano Allegris pecking order but both player and coach have said the Brazilian is staying until June at least. Faltering Italian and European champions Inter have said they will look to sign at least one top player in January and the treble winners have been linked with Tevez in the media in the past.