AC Milan's Brazilian midfielder Kaka has not ruled out a transfer to Spanish giants Real Madrid, the player's spokesman said in comments published on Wednesday in sports daily AS.
"Kaka does not rule out a transfer to Madrid and I don't rule out that he will play there this year. He will be very happy either at Madrid or Milan," Diogo Kotscho told the newspaper.
Kotscho said talks between the two clubs would be very difficult but claimed that Real Madrid, who won their 30th Spanish title on Sunday, had "already made an offer that you don't refuse".
He gave no financial details, saying only it would be "the most expensive transfer in the history of football", topping the roughly 75 million euros Real paid Juventus to sign Zinedine Zidane in 2001.
Real Madrid president Ramon Calderon vowed to sign Kaka, who is under contract with Milan until 2011, as part of his campaign for the presidency of the club last year.
Spanish media have reported that Calderon is willing to pay 80 million euros for the Brazilian international, who scored 10 goals for AC Milan during the Champions League last season, the most of any player in the tournament.
"We've been working on new signings for the last three months," he told AS on Tuesday.
Real had signed German international Christoph Metzelder from Borussia Dortmund and "there are three more who are almost done", he added.