Tevez's advisor Kia Joorabchian is known to have met AC Milan officials in the hope of thrashing out a permanent transfer for the wantaway striker, who is currently not training with City, but for no reason that has been explained.
"I do not want to speak about Carlos Tevez," said Mancini. "I will answer no questions about him."
If City received an appropriate offer they would be willing to let Tevez leave, if the deal was permanent, rather than a loan.
Mancini was more happy to discuss his side's hopes of reaching the Champions League knockout phase in the wake of their 2-1 defeat to Napoli on Tuesday.
City must beat Bayern Munich in their final qualifying game in a fortnight and hope currently pointless Villarreal manage to avoid defeat to Napoli at the same time.
Mancini does not believe that is a forlorn hope.
However, he is of the opinion City have no chance of winning the tournament this season.
"We hope we can stay in the Champions League," he said. "We hope we can beat Bayern Munich and Villarreal can get a draw with Napoli.
"But we should be realistic. I do not think we have a team to win the Champions League this season. Real Madrid, Bayern Munich, Barcelona and Inter Milan all have more experience than us."
Source: PA
Source: PA