The Serie A giants are thought to be in the market for striking reinforcements with Robinho and Alexandre Pato expected to move on in January.
While the Manchester City striker continues to be linked to the club, president Silvio Berlusconi has played down the speculation, as has Allegri.
"I don't know if I'll train Mario Balotelli, I don't like to talk about it because he is a Manchester City player," he told Milan Channel.
He added that despite five to six years with the biggest teams, Balotelli is still an unfinished player and the responsibility for that lies with the striker himself.
"He is an important player, but he must make a final leap."
As regards possible business in the next transfer window, Allegri said: ""Who we'll take in January? We must assess, we're waiting to see what happens with Pato and Robinho, then we'll see."
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