Real Madrid midfielder Kaka reportedly met with Sao Paulo executive Marco Aurelio last week.
The 30-year-old has struggled with injury problems since he moved to Spain, and he is expected to leave Madrid in the summer.
Sao Paulo have emerged as the favourites, according to AS, with reports suggesting that Kaka met with club representatives last week.
Madrid reportedly value the Brazilian at £20m.
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| Team | P | W | D | L | F | A | GD | PTS | |
| 1 | Barcelona | 14 | 11 | 1 | 2 | 42 | 14 | 28 | 34 |
| 2 | Real Madrid | 13 | 9 | 3 | 1 | 28 | 11 | 17 | 30 |
| 3 | Atletico MadridAtletico | 14 | 8 | 5 | 1 | 21 | 8 | 13 | 29 |
| 4 | Villarreal | 13 | 7 | 4 | 2 | 25 | 21 | 4 | 25 |
| 5 | Athletic Bilbao | 14 | 6 | 5 | 3 | 20 | 13 | 7 | 23 |
| 6 | Osasuna | 14 | 6 | 4 | 4 | 19 | 22 | -3 | 22 |
| 7 | GironaGirona | 14 | 6 | 3 | 5 | 20 | 18 | 2 | 21 |
| 8 | Mallorca | 14 | 6 | 3 | 5 | 13 | 12 | 1 | 21 |
| 9 | Real BetisBetis | 14 | 5 | 5 | 4 | 16 | 16 | 0 | 20 |
| 10 | Real Sociedad | 14 | 5 | 3 | 6 | 11 | 11 | 0 | 18 |
| 11 | Celta Vigo | 14 | 5 | 3 | 6 | 22 | 24 | -2 | 18 |
| 12 | Sevilla | 14 | 5 | 3 | 6 | 13 | 18 | -5 | 18 |
| 13 | Rayo Vallecano | 13 | 4 | 4 | 5 | 13 | 14 | -1 | 16 |
| 14 | Leganes | 14 | 3 | 5 | 6 | 13 | 19 | -6 | 14 |
| 15 | Getafe | 14 | 2 | 7 | 5 | 10 | 11 | -1 | 13 |
| 16 | AlavesAlaves | 14 | 4 | 1 | 9 | 15 | 24 | -9 | 13 |
| 17 | Las PalmasLas Palmas | 14 | 3 | 3 | 8 | 18 | 25 | -7 | 12 |
| 18 | Valencia | 12 | 2 | 4 | 6 | 12 | 19 | -7 | 10 |
| 19 | Espanyol | 13 | 3 | 1 | 9 | 12 | 26 | -14 | 10 |
| 20 | Real ValladolidValladolid | 14 | 2 | 3 | 9 | 10 | 27 | -17 | 9 |
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