Kaka has been strongly linked with a move to Real Madrid following Florentino Perez's return as president.

Chelsea, who have just appointed former AC Milan boss Carlo Ancelotti as their new manager, insisted tonight that they have not tabled any offer for Kaka.

A statement on the club's official website read: "We have never made an offer to AC Milan for Kaka and therefore not one at this extraordinary level.

"As a consequence we have not discussed a salary with the player either.

"Any reports to the contrary are totally untrue."

A potential move to Manchester City collapsed in January and Kaka has repeatedly insisted that he wants to stay at the San Siro.

Last night AC Milan denied general manager Adriano Galliani was negotiating his sale to Real Madrid for a quoted fee of £56million and Kaka told Gazzetta dello Sport: "I'll say it for the last time. The last time. I don't want to leave Milan.

"In this period I prefer to remain silent because I don't want to be misunderstood. Or, worse still, to be used.

"To the millions of Milan supporters, I say that I have made my choice. I have said what I want to stay. Leave me in peace, please."

Kaka was a bit-part player in Brazil's World Cup winning squad in 2002.

He joined Milan from Sao Paulo back in 2003 for a fee of around 8.5million euros and won the Serie A title in his first season at the club.

He was a member of the Milan team that beat Liverpool in the Champions League final in 2007, while also winning the FIFA World Player of the Year award and the Ballon d'Or in that year.

A devout Christian, Kaka gained Italian citizenship in 2007 and has repeatedly stated his desire to stay in Milan.

However, the Rossoneri's willingness to sell the Brazil star to City in the winter was reported to have unsettled him and opened the door to a possible future transfer.

City's extraordinary bid, thought to be in the region of £100million, proved controversial and was criticised in many quarters.

UEFA president Michel Platini described the sums quoted as "ridiculous", while a number of Premier League managers and chairmen also voiced their concerns.