Soccer:Chelsea dismissed as "totally untrue" reports that they have tabled a world transfer record offer of €84.5million for AC Milan's Brazilian superstar Kaka.

Kaka has been strongly linked with a move to Real Madrid following Florentino Perez's return as president.

Chelsea, who have just appointed former AC Milan boss Carlo Ancelotti as their new manager, insisted that they have not tabled any offer for Kaka.

A statement on the club's official website read: "We have never made an offer to AC Milan for Kaka and therefore not one at this extraordinary level.

"As a consequence we have not discussed a salary with the player either.

"Any reports to the contrary are totally untrue."