The Brazilian midfielder recently visited the Lions at training in Florida as a guest of investor/owner Flavio Augusto da Silva which sparked speculation that the ambitious club were hoping to lure him to the Fifth Third Bank Field at the CitrusBowl.
To add to that rumour, Lions coach Heath has revealed that the timing of Kaka's contract expiration in Spain in 2015 matches Orlando City's expectations of when they will become a part of Major League Soccer.
"You don't have to be Einstein to work out that his contract ends right around the same time we expect to be in the MLS. It would be unbelievable for our club."
Heath added: "We have to keep our own identity. We believe in the pathway we have planned out. And in that pathway there are two or three big time players.
"Is it going to be Kaka or will it be someone else? Who knows."