Sunderland boss Ricky Sbragia has laughed off Manchester City's £100 million bid for AC Milan star Kaka.
"I don't think they took our £1million bid seriously!" Sbragia said.
City's spending power means they can make approaches for the world's top stars, despite their current lack of on-field success.
"At the end of the day, that's what they do. They do it that way," said Sbragia. "I would love to be able to afford a player like that, but it's well beyond us.
If that's what they think he is worth, he is worth that. That's up to Mark Hughes."