AC Milan has denied having interest in a transfer for Alvaro Morata.

Massimiliano Mirabelli was spotted at Real Madrid's Champions League match last week against Atletico Madrid.

"I went to Madrid to watch a game and not for Morata. He is of no interest to Milan," Mirabelli said. "Our strategy will be independent of the final placement."

Mirabelli added: "Our plans will not change based on our final position in the table.

"We currently have a young squad, a good squad, and there are some loan players here too who will return to their clubs. We know that we must introduce players to raise the current quality level. When the transfer window opens, we'll act accordingly.

"We have clear ideas, we know that there's a lot of responsibility on our shoulders, as over the next few years Milan cannot be in the position they hold now."