Kaka has set his heart on a sensational world-record transfer to Chelsea, according to his advisor.

Reports today claim the FIFA World Player of the Year was the subject of discussions between the Barclays Premier League club and the Brazilian's current employers AC Milan, this week, with a view to a possible €101million switch.

The Italians secured the signing of the 26-year-old's international team-mate Ronaldinho on Wednesday despite their well-publicised financial difficulties, and Kaka's personal assistant Diogo Kotscho is adamant all parties involved now want the deal to go through.

If it did, Kaka would be reunited with Blues manager Luiz Felipe Scolari who handed him a Brazil debut in 2002 at the age of 20, and then included him in the squad that went on to win the World Cup that year.

"Real Madrid offered €90million last summer and Milan did not even think about the bid," Kotscho told The Guardian.

"This time is different. This is the first time we feel that a deal will definitely happen.

"Because of the situation Milan are in at the moment, the deal is good for all parties involved.

"The move would represent a significant increase in Kaka's salary, on top of the 10 per cent transfer fee that goes straight to the player anyway - some €15million.

"Chelsea are the club to be at right now. They are building a team to win everything."

Any deal for arguably the planet's best player seems certain to break the world record transfer fee of €58million set when Real Madrid signed Zinedine Zidane from Juventus in 2001.