AC Milan have rejected speculation that Kevin-Prince Boateng could join Real Madrid this summer.
Reports in Spain have claimed Real are willing to offer Kaka to AC Milan as part of a deal that would see Boateng, 25, move to the Bernabeu.
"Real Madrid have not made an approach to sign Kevin-Prince Boateng," AC Milan vice-president Adriano Galliani told Gazzetta dello Sport. "It's only media speculation. Real have never asked us for Boateng."
Galliani also ruled out the possibility of Kaka returning to the San Siro any time soon. The Brazil midfielder joined Real Madrid in the summer of 2009 after six seasons at Milan.
"Kaka has three years left on his contract," Galliani said. "Moreover, his wages are very high and this is something that no Italian club can afford considering the high taxes we pay in comparison to other countries."