Milan confident of Beckham return

According to sources close to the Los Angeles Galaxy player, reports in Italy suggesting a deal has been completed are premature - but the Serie A giants believe they are in pole position to sign the 34-year-old.

"We've done this before don't forget," Milan director Umberto Gandini told Bloomberg. "We have good relations with David, his representatives and also Major League Soccer."

Beckham's loan earlier this year was funded jointly by the player and Milan, and he has the option of returning or "three or four other offers".

Milan, who have been prudent in the transfer market this summer after selling Kaka to Real Madrid, believe another loan spell will be perfect preparation for the World Cup in South Africa next year for Beckham.

"It's true all parties made sacrifices," Gandini said. "The extent of the sacrifices I don't think needs to be judged or evaluated.

"We are very open. We are discussing the possibility of the agreement and we are aware of what David is saying, what David is thinking. We have our convictions and therefore we think we are going towards a deal."

He added: "It's different. He's an icon, a brand. He's a lot of things for many people. For us he's an excellent player and we would like him back."