Sweden striker Ibrahimovic and Brazil defender Silva have been linked with a 62 million euro joint deal to join the big-spending French club, with former Italian premier Berlusconi admitting the financial offer was too good to refuse.
"Yes, I've sold Zlatan Ibrahimovic and Thiago Silva to PSG," he said according to widespread reports in Italy.
"We will save 150 million euros over two years."
But Ibrahimovic's agent Mino Raola insisted that, while Milan may have agreed to the deal, his client was not happy with the initial offer.
"Is everything done with PSG? We are far away or, to put it better, we are as close (to agreeing terms) as America and China," he told the sportsmediaset website.
"I will meet (PSG sporting director) Leonardo.
"But PSG have to convince themselves that with Zlatan they are acquiring the best."
Ibrahimovic was Serie A top scorer last season with 28 goals, although Milan finished runners-up to Juventus.
He reportedly wants a pay increase of around 50 per cent to join PSG, who are said to be offering to match his wage at Milan.
Milan have strong links with PSG, whose manager Carlo Ancelotti and director of football Leonardo are both former Rossoneri head coaches.
PSG will play in this season’s Champions League after coming second in Ligue 1.