AC Milan vice-president Adriano Galliani has insisted Kaka is not for sale amid speculation he could join Cristiano Ronaldo at Real Madrid.

Galliani has moved to quash the latest reports linking Brazilian star Kaka with a move away from the club.

The Spanish media has reported Florentino Perez is keen to sign Kaka on a pre-contract agreement along with Manchester United star Ronaldo as part of is bid to return as Real president.

However, Galliani told La Gazzetta dello Sport: "Kaka is not for sale."

Milan, though, could see coach Carlo Ancelotti leave if demands to strengthen their defence and frontline are not met, amid financial cutbacks at San Siro.

Galliani continued: "We have lost ground with respect to England and Spain. The clubs do not have economic balance and for that reason they will not be making huge outlays like in previous seasons.

"The theme across the board will be one of austerity. We cannot do anything about the salaries that we have, but we have to be more prudent with new signings and to give young players more of a chance."

Galliani also called for a salary cap to cut costs as football deals with the global economic crisis.

"I think it would be opportune to have a salary cap, like they do in the United States," he said.

"There are discussions at UEFA to introduce this system in the Champions League sooner or later."