Galliani, in remarks made in Rome and reported on the www.acmilan.com website, denied reports a deal had been struck for the 27-year-old Brazil playmaker and 26-year-old Cameroon striker.

"We have not made an offer of 50 million (euros) ($85 million) for Eto'o," continued Adriano Galliani.

"He and Ronaldinho are not for sale."

Asked about Chelsea's 29-year-old striker Drogba, also a reported target for the European champions, Galliani said: "I don't think so."

However, Galliani was adamant that Brazilian midfielder Kaka would stay at the club.

"With regards to Kaka, the Brazilian will remain at Milan, 200 percent," said Galliani of the 25-year-old.