The Rossoneri are due to play host to Tottenham in the first leg of their Champions League round of 16 tie at the San Siro.
Pioli will be looking for his side to secure an advantage to take into the second leg in London, but he will have to do so without being able to call upon influential midfielder Bennacer.
“Bennacer trained with us yesterday, but he is not at 100 per cent and we cannot risk him”, Pioli said in a press conference.
“He won’t be involved in the match.”
Tottenham were thrashed 4-1 by Leicester City at the weekend, but Pioli is looking at the fact Spurs recently beat Manchester City as a greater indicator of their quality.
“The week before they beat City”, he said.
“We just have to think about playing this game well.”
AC Milan head into the game on the back of a 1-0 win over Torino in Serie A.
They last played Tottenham in the Champions League in 2011, with Spurs winning the clash at the San Siro 1-0.
