Financial constraints appear to have scuppered a return for the club's former idol, ending the search for a superstar to rekindle support from the fans after high-profile salesAC Milan vice-president Adriano Galliani has poured cold water on the club's purported bid to re-sign Kaka from Real Madrid, following his consultation with a tax accountant to ascertain the financial validity of a move.
The Rossoneri have embarked on a summer-long search for a high-profile signing in order to pacify irate fans over the sales of Zlatan Ibrahimovic and Thiago Silva to Paris Saint-Germain, only to see their attempts to bring back the Brazilian stopped in their tracks.
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"The tax problem? It's all true," the official admitted to Milan Channel. "We asked the opinion of a tax accountant who said it was 'too risky'."
Milan could now turn their attention to M'Baye Niang in order to reinforce Massimiliano Allegri's options, after talks of a crisis grew widespread following the side's 1-0 home loss to newly-promoted Sampdoria on Sunday.
Kaka completed a move to the Santiago Bernabeu for a fee of €68.5 million [£54.2m] in 2009, but has struggled for playing time following Jose Mourinho's appointment as coach.
The arrival of Luka Modric in a €42m [£33m] move from Tottenham is only expected to further blunt the 30-year-old's prospects.