Rome: AC Milan chief executive Adriano Galliano has moved to end speculation linking Brazilian Kaka with a move back to the rossoneri by describing such an eventuality as unfeasible.
Kaka moved to Real Madrid from Milan two years ago in a 67 million euro deal but is rumoured to be unsettled in the Spanish capital.
He has suffered from injuries and has not always been first choice, particularly under Jose Mourinho.
Italian press have claimed he will make a shock return to Milan but Galliani says it simply isn't financially viable.
"Two years ago when he went to Madrid I was moved," Galliani told Sky Sport 24 on Tuesday.
"But his costs are too high for Milan. He would have to take a much greater wage cut than (Cesc) Fabregas did to go to Barcelona.
"We would have to sign Kaka permanently otherwise, due to the Spanish fiscal system (a loan move) would create huge cost problems.
"Kaka can only move (on loan) within Spain. For us to sign him would mean doing so permanently, not on loan.
"I'm sorry to disappoint the fans but the Kaka hypothesis is unfeasible, however something could happen (in the transfer market)."
Having started his career at Sao Paulo, Kaka spent six years at Milan, winning the Champions League and one Serie A title.
He was also named World Player of the Year in 2007.
Milan are rumoured to be interested in signing Italian internationals Alberto Aquilani and Riccardo Montolivo, currently playing for Liverpool and Fiorentina respectively.