There are reports Stephan El Shaarawy could join Manchester City so that Thiago Silva can return to Milan.
Vice-President Adriano Galliani warned El Shaarawy is “not off the market,” but denied rumours of talks with Manchester City or Carlos Tevez.
According to SportMediaset, the Rossoneri are considering a sale because they can reinvest that €40m cash straight away.
The money would be used to tempt Paris Saint-Germain into handing back Thiago Silva, who only left Milan for approximately €45m a year ago.
There are numerous problems, though, including the Brazilian centre-backs current €7.5m per season wages.
It would be a very strange piece of business for the Rossoneri, who paid €10m to sign Thiago Silva from Fluminense in January 2009 and sold him in July 2012 for over four times that figure.
Tickets for the Champions League final between Juventus and Real Madrid are still on sale with reseller Viagogo - Click to find out more