Sassuolo chief executive officer Giovanni Carnevali has ruled out the sale of midfield duo Alfred Duncan and Stefano Sensi this January.
"AC Milan on Sensi? The player has had requests from other Italian and foreign clubs, our will is to not give up our best players," Carnevali said, as reported by Calciomercato.
"In January we do not sell anyone, Duncan stays with us."
Reports say AC Milan have set sights on securing the services Duncan should they lose Franck Kessie to Tottenham Hotspur.
The Rossoneri were said to be initially interested in Sensi but his higher price tag has shifted their focus to the €20 million-rated Ghana international.
The 25-year-old is currently enjoying a fine season in Serie A, having notched three goals so far - two strikes better than his previous record.
He has made 12 appearances in the topflight this term - all starts - and also has two assists to his name.
He was once on the books of Inter, Livorno, and Sampdoria.