AC Milan insist Manchester City striker Mario Balotelli nor Real Madrid midfielder Kaka are on their transfer agenda this month.

Both players have again been associated with the Rossoneri, but chief Adriano Galliani insists neither will arrive.

"Balotelli is certainly a talent, but Milan are full of attackers right now," he stated.

"As for Kaka, that is impossible. The difference in tax laws between Spain and Italy would make such an operation very expensive.

"If someone arrives then it will be in the last few days of the transfer market and, as I have said for some time, it will be e left-sided midfielder."

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