The Rossoneri have reiterated that under no circumstances will Kaka be allowed to leave.
Ariedo Braida, Milan's Director General, Sports, categorically ruled out the possibility of accepting any bid for the player.
"The situation of Kaka is very clear, and I cannot always repeat the same things," he said. "Kaká is a Milan player and will not move.
"We will not accept any offer to sell him," he added.
The comments come after newly elected Real Madrid president Ramon Calderon once again insisted that Kaka would join the Merengues this summer.
Arsenal's Cesc Fabregas, Chelsea's Arjen Robben, and Juventus coach Fabio Capello were among the other high profile players on his list of promises.
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