Mancini's patience runs out with exasperating striker. Sale could fund January transfer bid for De Rossi.
AC Milan are ready to offer Mario Balotelli a return to Italy in January after being made aware of Manchester City's willingness to sell the controversial 22 year-old.
Since rejecting a 40 million pounds bid from Paris St-Germain for the player during the summer, City manager Roberto Mancini has become increasingly exasperated by Balotelli's performances and work ethic and has now accepted there is little value in persevering with the forward.
With Mancini determined to make a renewed attempt to sign the Roma captain, Daniele De Rossi, in January, any funds raised by the sale of Balotelli could prove significant in his efforts to lure the midfielder to City.
Balotelli, left out of the squad by Mancini for City's 2-1 victory against Tottenham on Sunday, is also a target for former club Inter Milan. However, Inter are unlikely to be able to fund a move for the player until the end of the season and AC Milan believe they can beat their city rivals to the striker by offloading Brazilian Alexandre Pato during the transfer window.
Having raised a combined 51.4 million pounds following the sales of Zlatan Ibrahimovic and Thiago Silva to PSG during the summer, AC Milan would still need to generate funds to sign Balotelli.
Uncertainty surrounds the future of coach Massimiliano Allegri, who faces the sack because Milan are
languishing in the bottom half of Serie A, just five points clear of the relegation zone, but chief executive Adriano Galliani is a long-term admirer of Balotelli and views the City striker as the talismanic figure Milan require to fill the void left by Ibrahimovic's departure.
With Balotelli dropping to fourth choice striker at the Etihad Stadium this season, City are unlikely to receive offers anywhere near PSG's summer bid, but his valuation remains close to the 22 million pounds the club paid to sign him from Inter in August 2010.
After the striker impressed for Italy during Euro 2012, Mancini insisted that Balotelli had to repeat those performances regularly to prove that he had overcome the inconsistency and immaturity that have tainted his two years at City.
Balotelli has failed to meet the challenge set by Mancini, however, and the pair's relationship has soured this season, with the manager shoving the player in the tunnel after a 1-1 draw at home to Arsenal. Also, Balotelli reacted petulantly to being substituted during the recent 0-0 stalemate at West Ham.
Although any sale of Balotelli would leave City with just three recognised forwards, Mancini is prepared to hand Swedish youngster John Guidetti the chance to challenge for first-team selection following his recovery from a virus.
The 20 year-old scored 20 goals in 23 appearances while on loan at Feyenoord last season, earning a senior debut for Sweden, and City are keen for his development to be tested at Premier League level.
Meanwhile, City goalkeeper Joe Hart claims the players are proving their resilience after overturning a 1-0 deficit to beat Spurs.
"I think we've got that belief." Hart said. "With the quality and the spirit, we're not here for anything else other than to win. We don't turn up to tick boxes or make people happy, we turn up to win.
"We're our own team now and we're developing a real identity. It's the only way you're going to win things because people are snapping at your heels, so you have to win, regardless of how you play."
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