January Transfer Rumour Analysis: Pato to PSG Means Tevez Clear to Join AC Milan

It was reported late on Wednesday evening by the Daily Mirror that PSG were set to sign Alexandre Pato from AC Milan for a record-breaking fee, said to be in the region of €50 million.

In what will fast become the biggest transfer deal in the January window's history, there are numerous factors that need to be considered.

Firstly Pato is indebted to the Rossoneri, who have stood by him after a string of injuries in recent years that have somewhat stalled his progression.

Furthermore there is the the factor of his partner, Barbara Berlusconi, daughter of Milan president Silvio Berlusconi, who is rumoured to be pregnant with Pato's child, according to numerous sources in Italy.

Pato's personal relationship with manager Massimiliano Allegri has soured somewhat in recent weeks when he was quoted by Gazzetta dello Sport criticising his management and praising the soon-to-be PSG coach Carlo Ancelotti.

Ancelotti is set to replace Antoine Kombouaré, as Leonardo continues to shape Les Parisiens in to one of Europe's biggest clubs and upon his arrival, Ancelotti would clearly love for his former player, Pato, to join him in Paris.

Allegri is the boss in Milan, though, in every sense. After seeing off the president's prized asset in Ronaldinho, he is supported by the club as they attempt to secure back-to-back Scudetto triumphs this season.

Now Allegri will target the Champions League and perhaps he sees Pato as dispensable as he lines up Carlos Tevez to partner Zlatan Ibrahimovic in what would become one of the most fearsome partnerships in world football.

Tevez is in his prime right now and would undoubtedly improve Milan's chances in that competition next season, due to being cup-tied after featuring for Manchester City this season.

The sale of Pato would allow this move to pay for itself with probably at least €25 million on top to ease the Rossoneri's financial dilemma, which is why when broken down it becomes an intriguing proposition.

Pato is different to those Milan superstars who have been moved on for the club's financial gain, such as Andriy Shevchenko and Kaka.

This is because Pato is yet to reach his prime and those usually allowed to leave by the Rossoneri are in the autumn of their careers and on the way down.

Pato has the potential to become one of the world's greatest strikers if he can stay fit, as Brazil's current coach Mano Manezes revealed by declaring he can become the new Ronaldo on their journey to become world champions, once more, in Brazil 2014.

If Pato was to have a prominent role, such as continuing his remarkable record in Serie A of 51 goals in 110 games, then surely his market value, if anything, would rise.

But this is a situation that is unheard of, to be able to acquire one of the best strikers in the world for at most half of the transfer fee that you will receive for a young player that has been important, but not crucial in your recent success.

It is going to be extremely tempting for Adriano Galliani to make this happen.

What we can say for certain is that Milan will only make the right move for the club and while it would be heartbreaking to see a player adored by the tifosi rossoneri so much depart, the sorrow would be countered by joy to see a player, already in his prime arrive to vastly improve the club's potential right now.

Milan's silence so far is deafening, which reveals the most likely outcome to this January's biggest transfer saga is PSG paying a fee that will in all likelihood topple anything in the history of the game except Cristiano Ronaldo's transfer fee to Real Madrid.

Then Milan will finally pull the trigger on the Tevez transfer and appease Manchester City's desperate desire to get rid of the Argentine on a permanent basis.

Everybody's a winner.