Milan are seven points behind city rivals Inter with just three games to go and seemingly poised to miss out on the domestic title once again. They have not won the Scudetto since 2004.

Berlusconi, who is also the Italian prime minister, is in no doubt about who is to blame for the failure.

Speaking in Egypt, he told La Repubblica newspaper: "We lost the title because of Ancelotti.

"Many times we did not use the right tactics.

"We have so many good dribblers and should have based our football on this asset, but we did the opposite."

Club vice-president Adriano Galliani refused to endorse Berlusconi's views, insisting now is not the time to discuss what might happen at the end of the season.

"I never comment, as a rule, the declarations of president Berlusconi and I don't comment what is reported to me by the newspapers that I have not read," he told the club's official website,

"I said and I repeat that I won't speak before May 31 on these things, or at least I won't speak before we have reached the direct qualification to the Champions League."

Ancelotti has been heavily tipped to take over at Chelsea at the end of the season.