Heath, who has been in charge of the third-tier USL PRO club since 2011, says the 31-year-old Brazilian star would be No. 1 choice in two years' time because his contract runs out with Real Madrid.
"If we reach the MLS in 2015 we would love Kaka to play for us," Heath told WFTV9 in Florida. "You don't have to be Einstein to realize his contract expires in the same year that we intend to reach the MLS."
Kaka visited the facilities of the club on Friday, and his friendship with co-owner Flavio Augusto da Silva could make Orlando City the favorite to land the attacking midfielder. His brother, Digao, currently plays for the New York Red Bulls, and Kaka has been linked them and the LA Galaxy in recent years.
Talking up a Kaka move is the latest instance of ambition displayed by Orlando City, which has been outspoken about its quest to land an MLS franchise. It hopes to join Manchester City and New York Yankees-backed New York City FC in 2015 as the 21st team in the league.
The club currently remains alive in the U.S. Open Cup after defeating the top-tier Colorado Rapids and defending cup champion Sporting Kansas City and will face the Chicago Fire in Wednesday's quarterfinal match in hopes of knocking off a third MLS side in a row and reaching the final four.
Kaka is the third most expensive signing in Madrid's history at around 65 million euros, behind only Cristiano Ronaldo and Zinedine Zidane.
The 2007 FIFA World Player of the Year, has won 87 caps for Brazil since his debut in 2002, scoring 29 goals in the process.