Guardiola: Has been linked with AC Milan

Guardiola, who won three consecutive Primera Division titles and two Champions League trophies with Barcelona, is taking a year's sabbatical in Manhattan while he decides what to do with his future.

The 41-year-old handed the reins to assistant Tito Vilanova on his departure for the United States, but Barca have continued to prosper, the new boss dropping just two points as he bids to wrestle the Spanish title back from Real Madrid.

Meanwhile, questions have been raised over the long-term job prospects of Rossoneri boss Massimiliano Allegri.

The Diavolo have lost four of their opening seven Serie A games and, despite a mini-revival, Sunday night's derby defeat to Inter Milan has brought Allegri's performance back into the spotlight.

But Galliani insists his forthcoming trip to the United States is not being bankrolled by club president Silvio Berlusconi.

He told Tuttosport: "I don't have any plans to travel to New York to meet Pep Guardiola. I am going to New York soon, but only to see my daughter.

"Is Berlusconi ready to sell the club? Absolutely not."