However, he is intent on selling the club to the former World Player of the Year and insists he will have a hands-on role in the process.

City's power brokers are due to hold talks with Kaka's father, who is also his agent, in a bid to bring the Brazilian to Manchester from AC Milan.

Speaking after the 1-0 Premier League victory against Wigan, Hughes said: "From a football management point of view I would love the opportunity to work with such a talented player.

"But it is not a simple transfer. It is not just a case of talking to the club and talking to the boy and getting the deal done within 24-48 hours.

"The deal, if it is to be concluded, is very complex as there are so many elements to it.

"It is not going to be an easy process and won't be concluded quickly. I am sure we will give it the amount of time it deserves.

"We find ourselves in a special situation. We are interested in one of the top players in the world.

"When we get it right we are a good team. We want to make a compelling argument to him that he could be part of something that could be really special."

City returned to winning ways thanks to Pablo Zabaleta's first goal for the club in the 51st minute.

He showed good skill to rifle the ball home after Paul Scharner had only half-cleared a cross from Daniel Sturridge.

However, a minute later Richard Dunne was sent off by referee Lee Mason after lashing out at Amr Zaki and City just managed to hold out for a vital victory.

Hughes said: "Richard has held his hands up. He has reacted to a challenge.

"It was the second time Zaki had caught him across the face. He has retaliated, the referee has seen it and we accept it."

The potential £107million deal for Kaka has dominated the headlines this week and Hughes added: "It has been a difficult week preparing the team considering the interest (about Kaka) around the club.

"But we really stuck at our task. We had to dig in and beat a side that has been in arguably as good form as any recently in the Premier League."

Wigan manager Steve Bruce was critical of the referee and claimed they should have had a penalty when Lee Cattermole was upended by Zabaleta.

Bruce said: "The referee did not do his job properly. Lee was wrapped around the shins.

"It also seemed as though the referee wanted to even things up after their player had been sent off."

Wigan, however, should have secured a point only for Zaki to head over an open goal.

Bruce said: "He will be appearing on one of those videos of gaffes. It was an unbelievable chance and deeply frustrating for us.

"It is unfortunate we did not get something from the game. We came roaring back after looking a bid jaded in the first half."