AC Milan chief Adriano Galliani insists there's been no offer from Real Madrid for Kevin-Prince Boateng.
Galliani also denied reports of a move for Real midfielder Kaka.
"Real Madrid have never asked us for Boateng," Rossoneri Vice-President Galliani said. "These are things that are just read in the newspapers.
"Kaka? He has a salary that no Italian club could support, he can't leave Spain because of the different tax laws.
"He has another three years on his contract at Real at expensive conditions, so it is therefore impossible for him to return to Italy.
"He could go and play in other countries, but his wages would have to be doubled if he were to be signed by a club in Serie A.
"He will not be joining Milan - I'm 100 per cent sure of that."