Milan vice present Adriano Galliani has played down speculation that Kaka will return to the club, hinting age is a factor in the decision.
Kaka spent six seasons at Milan between 2003 and 2009, winning the Serie A title, the UEFA Champions League and the FIFA Club World Cup.
Real Madrid broke the world transfer record to sign the Brazil international for 65 million euros in June 2009, only to smash it again only a few days later when Cristiano Ronaldo was lured to Spain from Manchester United.
While Ronaldo has been a revelation for Madrid, Kaka has endured mixed fortunes, with injury a key factor in hampering his progress, sparking speculation of a possible return to Milan.
Galliani, though, insists Kaka is not a transfer target.
Kaka is already 31 years old. He will not return to Milan, Galliani told Sky Sport Italia.