El Shaarawy heavily linked with switch to the Etihad.
Former Milan star Gianluca Zambrotta believes that if the offer is big enough, the Rossoneri would be willing to sell star Stephan El Shaarawy.
The 20-year-old has been the subject of increasing speculation over the past fortnight, with rumours suggesting that his current employers may well be willing to listen to offers for him.
Manchester City have been linked with a move, with claims that Carlos Tevez could be used in a cash plus player exchange deal.
Milan vice-president Adriano Galliani added further fuel to the speculation by suggesting that El Shaarawy is not completely off the market, despite the player himself stating his desire to remain with the club for the foreseeable future.
However, former player Zambrotta believes it isn’t that simple, and that Milan will undoubtedly be tempted to sell should the offer be substantial enough.
“I think Galliani said something obvious,” he told Il Mattino on Friday as reported by football-italia.net.
“No player can be considered as unavailable for transfer unless you are a club like Manchester City or Paris Saint-Germain.
“We are talking about an important player, one which the club believed in a lot last season, but if the right offer was made…
“It seems to me that last summer neither Thiago Silva or Zlatan Ibrahimovic were on the transfer list, but when certain figures are offered then you have to sell.”
Both Silva and Ibrahimovic were sacrificed last summer in a bid to reduce the wage bill, with the key pair moving to PSG in big money deals.
The Milan hierarchy stated that there would be no need to repeat such a strategy given the improved financial state of the club, but it appears as though money still may be a determining factor.
El Shaarawy scored 16 goals last season as he led the club’s goal-scoring charts, and is currently on international duty with Italy at the Confederations Cup.