Manchester City have opened talks with AC Milan over the possibility of bringing Kaka to the Premier League, Sky Sports News understands.

Sky Sports News chief news reporter Bryan Swanson has learned that City executive director Garry Cook travelled to Italy to begin preliminary discussions with officials from the Italian outfit.

The potential blockbuster transfer remains at a very early stage and no bid has been lodged, with Cook keen to test Milan’s resolve to retain the services of the talented playmaker.

Club owner Silvio Berlusconi described the Brazil international as ‘untransferable’ earlier on Tuesday but City are yet to be put off.

A website owned by Berlusconi is reporting that City have offered 100 million euros (£91m million) for the 26-year-old playmaker.

“This time they (Manchester City) are here for real with an official delegation,” said the report on the mediaset website.

“Manchester City want Kaka at all costs and they have shown their cards. Garry Cook, two representatives of Sheik Mansour and Kia Joorabchian, who is acting as a mediator, met with Adriano Galliani and Ernesto Bronzetti (Milan’s chief executive and commercial director) and made their offer.”

But Berlusconi says he is in the dark about any bid.

“I know nothing about the offer, but I hope he stays at Milan,” he said.

City’s owners the Abu Dhabi United Group proved they have the financial muscle by signing Robinho from Real Madrid in the summer in a £32.5million deal.

And they are now keen to bring the forward’s compatriot to Eastlands to give manager Mark Hughes’ squad real superstar quality.

Kaka admitted to Swanson in a November interview that playing in the Premier League was an ambition he hoped to realise at some stage in his playing career.

But with City currently battling to avoid relegation to the Championship, it remains to be seen if one of the most gifted players on the planet will be prepared to make the move, regardless of the riches on offer.