Reports in Spain suggest Milan have already reached an agreement to bring Kaka back from Real Madrid in the summer.
Wednesday's edition of El Mundo Deportivo claims Kaka is up for sale and will return to San Siro is a deal worth between €20m and €30m.
Earlier this week, Milan Vice-President Adriano Galliani said the signing of Kaka would be impossible because of his extremely high wages at Real Madrid.
However, the contracts of nine players are due to expire at Milan this season, giving Galliani great room to maneuver in terms of salary than first thought.
Kaka has endured an injury-ravaged season and is in the treatment room again for at least two weeks after his knee became inflamed.
There are doubts as to whether he can ever recapture the form that persuaded France Football to present him with the Ballon d'Or.