Galliani claims an agreement is in place with the Argentina forward, but no deal has yet been reached between the Serie A champions and City.

Reports in Italy suggest the Rossoneri have offered to take Tevez on a free loan for six months with an option to sign the player permanently next summer for 23million euros.

"Between yesterday and today I have taken steps to reinforce a team that is already a formidable one," Galliani told the Milan Channel.

"We have the agreement with Tevez and we recently sent an email to City with our offer.

"Our offer is a free loan deal with an option to sign the player permanently on certain conditions.

"We hope City says yes. There were other European clubs interested, but we are in pole position.

"Tevez wants to come to us. Half of the agreement has been reached. Now we await City's response."

Representatives for the former Manchester United forward have held positive talks with the Italian giants. And, although it is understood no contact has yet been made between the clubs, City manager Roberto Mancini said today it was "important" Tevez was sold.

The 27-year-old Tevez looks set to leave the Blues in the new year after his latest fallout with the club.

Tevez has been absent from City for the past month having returned to Argentina without permission after deciding not to appeal against a club fine for misconduct.

City found Tevez guilty of five breaches of contract over his conduct on the bench during the Champions League loss at Bayern Munich in September and his future at the club has been uncertain since.

Milan are looking to bolster their attack with Italy striker Antonio Cassano ruled out indefinitely after undergoing a heart procedure.

"Tevez is not playing, and he is a great player and, should he do well with us, we could make the deal permanent," Galliani said.

"He is a player of absolute value.

"Our idea is to take him with us to Dubai (Milan's winter training camp) as we did a few years ago with David Beckham and Antonio Cassano.

"I spoke to Cassano and he was happy regarding Tevez's deal.

"He is well and he is a big supporter of Carlitos' arrival.

"Tevez had a lot of incentives at City for the Premier League and for the Champions League but I convinced Tevez to renounce a mountain of money.

"(AC Milan owner Silvio) Berlusconi has given me the okay for the deal, showing yet again how he loves the Rossoneri colours."

City are understood to be opposed to the possibility of loaning the player out, but a temporary deal with a firm promise of a permanent transfer in the future may appeal to the Barclays Premier League leaders.

Milan revealed yesterday they had been given permission by City to speak to Tevez's representatives, and Mancini has said he would be happy to see him move to Italy.

Speaking at a press conference to preview tomorrow's home Champions League clash against Bayern Munich, Mancini said: "I don't know what the situation with Carlos is in this moment.

"I think for us it is important to sell him. We can do this, to sell Carlos, for him for and the club.

"If he has a chance to go to Italy I am happy for him."

A move to Milan would certainly appear to suit Tevez and Milan.

The stature of the Serie A champions is an attractive proposition for a player while Milan may feel a forward of Tevez's quality could help restore their status on the European stage.

Tevez has also been linked with a return to his former Brazilian club Corinthians but, after a £40million move back there collapsed in the summer, his advisor Kia Joorabchian has said Europe is the priority.

Joorabchian told www.milannews.it: "A return to Brazil? It's a possibility, but for the time being he wants to play in Europe."

Joorabchian has also said Tevez is working hard on his fitness away from City ahead of a possible move.

He said: "He is training intensely. In January he wants to return to have a starring role and play in a great club."

Inter Milan and Juventus have also been linked with Tevez and other clubs have not been ruled out of the equation.

Joorabchian said: "Milan is a great club but there are other Italian clubs that have also requested information."