AC Milan vice-president Adriano Galliani has dismissed speculation that the club are eager for Kaka to return to the club.
Reports had claimed that Real Madrid were willing to part with the Brazilian midfielder, but only if they received Milan's Kevin-Prince Boateng in return.
However, Galliani has insisted that it is "100% impossible" for Kaka to ply his trade at the San Siro again.
"Real Madrid never asked us for Boateng," Galliani told gazzetta.it. "It is 100& impossible for Kaka to return to AC Milan.
"He still has a three-year contract with Real Madrid and a salary which is impossible to pay with the Italian tax system."
Kaka left Milan for the Spanish capital in 2009 for £50m.
