Chelsea have not made an offer for Kaka, despite claims from AC Milan vice-president Adriano Galliani that they have made an "astronomical" bid.
The Blues have long been linked with a move for the 26-year-old world player of the year and their boss is now ex-Brazil coach Luiz Felipe Scolari.
Galliani told Italian newspaper La Stampa: "We received an astronomical offer from Chelsea for Kaka." But BBC Sport understands Chelsea have not made any bid for the Brazilian.
AC Milan technical director Leonardo told BBC Sport last month it was "impossible" for Chelsea to sign Kaka.
Kaka himself revealed to BBC Sport in April he would not rule out the possibility of one day playing for one of the big clubs in the Premier League.