AC Milan head coach Gennaro Gattuso refused to comment on rumours linking Juventus striker Gonzalo Higuain with an imminent move to San Siro.

Speculation is mounting that Higuain will be part of a blockbuster transfer involving the two Serie A giants, with Juventus team-mate Mattia Caldara also tipped to move to Milan as Leonardo Bonucci returns to the Serie A champions.

Former Juve defender Bonucci set to make a sensational return to Turin, where won six Serie A titles prior to joining Milan last season.

However, speaking after Milan's 1-0 defeat to Tottenham at the International Champions Cup, Gattuso refused to be drawn on whether Higuain would be joining the club.

"There is little to say. There are executives who are working on it. He is a player who has been scoring for many years, but until he arrives, I have nothing to say," he told reporters in Minnesota.

"When he arrives he will say what I think. Right now, I'm talking about who I have available or [Patrick] Cutrone, [Nikola] Kalinic and Andre Silva."

Tuesday's loss was the second of Milan's pre-season tour of the United States, following a marathon penalty shoot-out defeat to Manchester United.

With one game remaining against Barcelona in San Francisco, Gattuso is taking plenty of positives from their performance.

"The balance of the game is positive - I have seen good things for a time, then in the second [half], the workloads weighed down and made themselves felt," he said.

"We are doing good things in my opinion. The physical condition, after 20 days of work, is acceptable. And I think we must continue on this path.

"I have seen many positive things about it, [in terms of] how we kept the field and the personality we played with. Their opportunities were born out of our disengagement. In the second half there were several errors. We have to improve in the construction phase."