"For Kaka, a really big offer has arrived from Chelsea," Galliani told La Stampa local newspaper.

Galliani admitted that selling Kaka and Andrea Pirlo would be adequate to cover the club's debts, but ruled out the likelihood of the duo's exit as a sign of respect to the fans.

"The fans should be happy, as all we'd need to do in order to wipe out our debts is sell Kaka and Pirlo," he said.

"Instead they won't move, so if that's not a show of love for this club, I don't know what is."

Despite talks with Ronaldinho, it will be difficult to replace Kaka at San Siro, as the 2007 World Player of the Year was Carlo Ancelotti's main man in recent years.

On the contrary, Chelsea have an already-packed midfield after Deco joined Frank Lampard, Michael Ballack, Michael Essien and Claude Makelele at Stamford Bridge.