The HIV positive woman known only as Marina has revealed she will never give 15-month-old Lev over to the pop superstar and his husband David Furnish because she wants to get her life together and raise him herself.
The 25 year old - who never relinquished her parental rights - said: I will not give my baby to Elton John for any money.
Elton, 62, spoke out last month of his plans to adopt the toddler who "stole his heart" when he met him at an orphanage in Makeyevka.
However, Marina who had her two children taken from her by social services because of her problems with alcohol is determined to look after the little boy on her own.
She told Britain’s The Sun newspaper: "I understand Elton's feelings. Lev is a very sunny and cheerful boy. It's impossible not to love him.
"But I'm going to overcome my problems. I so much want my babies back."
Under Ukrainian law, adoptive parents must be no more than 45 years older than an adopted child - Elton is more than 60 years older than Lev.
Same-sex couples are also forbidden from adopting because homosexual marriages are not recognised in the Eastern European country.