The Serie A side released a statement on Saturday afteroon in response to comments from Kaka's personal assistant Diogo Kotscho, who claimed on Saturday the player had set his heart on move to Stamford Bridge.

"Real Madrid offered 90 million euros last summer and Milan did not even think about the bid," Kotscho was quoted as saying in The Guardian.

"This time is different. This is the first time we feel that a deal will definitely happen.

"Because of the situation Milan are in at the moment, the deal is good for all parties involved.

"The move would represent a significant increase in Kaka's salary, on top of the 10% transfer fee that goes straight to the player anyway - some 15 million euros.

"Chelsea are the club to be at right now. They are building a team to win everything."

But although Milan vice president Adriano Galliani revealed earlier this year the Premier League side had made an astronomical bid to sign the 26-year-old, the Rossoneri have again ruled out selling their most prized asset.

An Milan statement on Saturday read: "Regarding the comments published in today's "The Guardian" newspaper, Milan director of communications Vittorio Mentana reiterates that Kaka is absolutely not for sale."

The Brazil international is under contract with the Italian giants until June 2013.