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.