The Rossoneri have made no secret of their admiration for the Argentina striker, who is currently back in South America after a dispute with Manchester City which centres around his conduct during the Champions League loss at Bayern Munich in September.
Paris St Germain have also been linked but Milan owner Berlusconi told the Gazzetta dello Sport newspaper: "Tevez has two options, one which regards prestige and the other one money. Milan is prestige and he would have the possibility to showcase his talent around the world and win the Golden Ball with us. PSG represents a strong economic force."
Milan vice-president Adriano Galliani announced on Wednesday the Rossoneri would not enter a bidding war with PSG for Tevez.
The Italian champions, looking to fill a striking vacancy created by Antonio Cassano's heart problem, have made an offer to take Tevez on loan in January with an option to make his stay at the San Siro permanent next summer but City are not thought to be keen on an initial temporary deal.
Source: PA
Source: PA