Singer George Michael said Adele has turned down his offer.
Adele was still shocked with the death of Winehouse, who died because of alcohol poisoning in 2011, contactmusic.com quoted the 49-year-old singer as saying.
"We communicated by email... and initially what I wanted was for us to sing Love is a losing game by Amy Winehouse at the Elizabeth Taylor tribute I did at Covent Garden," Michael said on a radio show in London.
"She told me that she tried to put one of (Winehouse's) songs in her own set and she couldn't even get through it. I think they knew each other from the Brits School.
"They're obviously musical goddesses but I think the tragedy would have been too much for her," he added.
Michael says he would love to do a track with the 24-year-old.
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