Newcastle are in the hunt for two strikers, but Super Mario would have Alan Pardew's head in bits!
Balotelli has been strongly linked with a move away from the San Siro this summer despite having four years left on his contract with the Rossoneri.
Reports in Italy claim Milan are prepared to sell Balotelli for around 37million euros (around £30million).
"Balotelli is a great player," AC Milan vice-president Barbara Belusconi said on the club's official website. "But the way I see it, I don't believe that someone can be irreplaceable.
"We will see what happens."