However, Walker is absent from the 20-man matchday squad for the first time in the league since missing out against Everton in December through illness.
The 34-year-old was close to joining Bayern Munich in 2023. He is under contract at the Etihad Stadium until 2026 but a source has told ESPN that Milan are open to offering Walker a deal until 2027.
“I said to him now it’s a question of the market,” Guardiola said earlier this week.
“He is an incredible player with his incredible physicality, when he is focused he is unstoppable as a right-back, He’s a top class player, if he is fit he can play one, two, three, four more years as a professional.
“I never see a player with these physical conditions in my career, and of course I never, never, never have a desire for one player, but he has to have agreement with the club and I’m sorry, I was never involved with all the players.”
