Mario Balotelli's agent Mino Raiola has said the striker is "as valuable as the Mona Lisa".
The Manchester City striker is regularly linked with a move back to Italy and AC Milan president Silvio Berlusconi fuelled further rumours this week by confirming his interest in the 22-year-old.
When asked to comment on rumours of a mooted bid for Balotelli in January, he told Sky Sport Italia: "No, it's not a dream. I never dream."
But Raiola, who counts Zlatan Ibrahimović as one of his clients, suggested the 23-year-old was out of the Rossoneri's reach.
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"No Italian club would be able to afford him. Balotelli is as valuable as the Mona Lisa," he told Sky Italia. The Mona Lisa was last insured for $768m
"And City have been very clear - they don't want to sell."
Milan head coach Massimiliano Allegri is a confirmed admirer and also hinted his desire to see Balotelli return to the city.
"(Balotelli) is a great player with extraordinary physical and technical qualities," Allegri said. "However, given his qualities, I believe he has thrown away a few years of his career."