Kaka has been strongly linked with a move to Real Madrid following Florentino Perez's return as president, but speculation has since arose that the Blues have entered the race.

However Chelsea, who have just appointed former AC Milan boss Carlo Ancelotti as their new manager, insisted on Wednesday evening 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."

(Soccer365.com)