AC Milan insist Kaka is not for sale despite reports linking the Brazilian with a move to Chelsea this summer.

The Serie A side released a statement in response to comments from Kaka's personal assistant Diogo Kotscho, who claimed the player had set his heart on move to Stamford Bridge.

'Real Madrid offered 90 million euros (£71million) last summer and Milan did not even think about the bid,' Kotscho told The Guardian.

'This time is different. This is the first time we feel that a deal will definitely happen.

'Because of the situation Milan are in at the moment, the deal is good for all parties involved.

'The move would represent a significant increase in Kaka's salary, on top of the 10% transfer fee that goes straight to the player anyway - some 15 million euros (£12million).

'This is the first time we feel that a deal will definitely happen,' Kotscho was quoted as saying. 'Chelsea are the club to be at right now. They are building a team to win everything.'

But although Milan vice president Adriano Galliani revealed earlier this year the Premier League side had made an astronomical bid to sign the 26-year-old, the Rossoneri have again ruled out selling their most prized asset.

An Milan statement on Saturday read: 'Regarding the comments, Milan director of communications Vittorio Mentana reiterates that Kaka is absolutely not for sale.'

The Brazil international is under contract with the Italian giants until June 2013.