Leeds United managing director David Richmond denied they will listen to offers for Milner.
Tottenham are also among the clubs interested, but this is what Richmond said yesterday: "What I can categorically tell you is that James Milner is not for sale.
"He is part and parcel of the affordable future of Leeds United football club, he is a fantastic footballer with a great future and we can afford his wages in the First Division.
"He has time on his side and he will be part of this club for some time."