Los Angeles Galaxy head coach Bruce Arena refused to discuss the possibility of the Major League Soccer champions signing Brazil international Kaka to replace David Beckham.
"At this point in time I'm not going to have a public opinion of one player over the other unless those players are free agents," Arena told lagalaxy.com.
Arena admitted the 30-year-old was a "great player" but said any decision on whether the Galaxy pursued his signature would be taken in consultation with franchise owners AEG.
"We can afford whatever (AEG president) Tim Leiweke and (AEG owner) Phil Anschutz say we can afford," he told www.lagalaxy.com. "Those kinds of decisions really go up the ladder and each situation as it comes our way is evaluated.
"We have had literally, over the four years I've been here, discussions over a couple of dozen players and the financial impact that it has on our business. In the case of any player we do that.
"We don't discuss acquisitions or transfers or anything of players with other teams. That's ethically wrong.
Beckham played his final game for the Galaxy in Saturday's MLS Cup final win over Houston, leaving the franchise with one of their designated player salary slots to fill.
And although Kaka captained a much-changed Real Madrid side in their Champions League victory over Ajax on Tuesday night he remains on the periphery at the Bernabeu.
Kaka joined Madrid from AC Milan for a then record fee of £56million ($84 million) in 2009 but has failed to replicate the form which made him one of the world's best players at the San Siro.
He was unaware of the Galaxy's interest when asked on Tuesday but seemed to indicate he would relish a move away from the Spanish champions.
"I have nothing at the moment," he said. "I keep doing my work to remain at Madrid. Then, we can see what happens and what the club wants.
"It is not a comfortable situation for the club or me. I will go if I have an agreement with the club."