Kenny Dalglish has chosen to hold back any opinion on the rumoured swap deal between Andy Carroll and Carlos Tevez.
Liverpool reportedly offered to swap Carroll for Tevez but the Liverpool manager has claimed that he will not be making comments on unfinished business.
Dalglish said: "We're not going to get involved in justifying what people are saying. Get them to justify it, not us.
"We're not talking about any specific incident, but if you are going to do business in any way shape or form, you don't need to disclose it until it's done."
Carroll joined Liverpool from Newcastle United for £35m a year ago.
