AC Milan technical director Paolo Maldini claims the Serie A giants are not currently working on a deal to sign Kristoffer Ajer.
Milan are hunting for a centre-back and Record Sport told on Sunday the Celtic star is regarded as a back-up option.
Alessio Romagnoli and Mateo Musacchio are both out injured for the Rossoneri and Maldini admits the club's need is urgent.
However, he insists there's no negotiations presently taking place over Ajer, nor top target Nikola Milenković.
The 52-year-old suggested there are also other options on the table as the club look to build a squad capable of ending a long Champions League absence.
Maldini told Sky Italia: "As a manager there is always room to learn and improve. The proclamations have been talking about Champions for many years but we haven’t been there for seven years.
“Last year something different was created, now we must see the fruits. We were asked to try for Champions. There are better equipped teams but we do not set ourselves limits.
“We have an idea of how to build the team. We also look at the budget and the amount of wages. We are consistent with what we did last year. We still have two qualifying rounds of the Europa League.
“The biggest need is the central defender. Are we focusing on Ajer and Milenkovic? There are others too, they are not the names we are working on. We are calm in midfield with (Sandro) Tonali.”
