Chelsea plan to test AC Milan's resolve with Kaka offer

Milan claimed yesterday that the world player of the year is not available for transfer, but their failure to qualify for the Champions League has left a black hole in the club's finances.

Going nowhere: AC Milan don't want to lose Kaka

Carlo Ancelotti's side cannot match the £30million price tag on Arsenal striker Emmanuel Adebayor and Chelsea are aware they need money for reinforcements. Adebayor's agent, Stephane Courbis, claimed last night that Milan have already spoken to the Gunners about the Togo international.

Baby joy: Kaka and wife Caroline celebrated the birth of their first child, son Luca, in Sao Paulo this week

Although the Italians maintain Kaka will not be sold, Chelsea have been encouraged to make a world record bid for the Brazil star after discreet conversations with his agent Wagner Ribeiro.

Kaka is in Brazil recovering from injury, but a move to London to work with Luiz Felipe Scolari is under consideration.

Although Chelsea and Milan have already discussed the midfielder's potential move to Stamford Bridge, the Italians need to keep their star player at the San Siro.

Milan technical director Lenoardo claimed yesterday: 'It's normal for a Brazilian coach to try to bring in Brazilian players, but signing Kaka is impossible.

'He is here at AC Milan and he will be here until the end of his career.' Chelsea are prepared to break the current world record transfer fee - the £46m Real Madrid paid to sign Zinedine Zidane from Juventus in 2001 - to lure Kaka.

Although Milan have dismissed their attempts to sign the Brazilian as fanciful, there is a genuine belief that Chelsea chief executive Peter Kenyon can pull off the biggest signing in football history.

Kenyon returns from holiday in Italy next week and will sit down for talks with new manager Scolari as soon as Portugal's interest in Euro 2008 is over. Chelsea are also attempting to persuade Liverpool to sell Fernando Torres, but Anfield chief executive Rick Parry continues to claim the striker is not for sale.

Although Torres has five years left on his six-year, £4.8m deal, it is known that he does not enjoy life on Merseyside and would join Chelsea if the two clubs can agree a fee. Similarly, Chelsea's other top target, France midfielder Franck Ribery, has not been put off by Bayern Munich's determination to keep him.

Chelsea owner Roman Abramovich is determined to assemble a 'fantasy team' after tiring of Chelsea's performances in the past two seasons and Scolari has been brought in to create it.

The Portugal manager will speak publicly today for the first time since it was announced he will be Chelsea's boss, but he will not allow the move to disrupt preparations for Portugal's final group game against Switzerland.