Silvio Berlusconi, the president of AC Milan, has fuelled speculation Carlo Ancelotti will join Chelsea this summer by accusing him of costing the club the Serie A title this season.

Ancelotti issued the latest of several denials yesterday that he is preparing to leave the San Siro for Stamford Bridge, but those who know him well have said privately that he is stalling for time. The 49-year-old does, however, have concerns about leaving a club he has served with distinction for eight years, particularly as his proposed destination represents the polar opposite of the stability he enjoys at Milan.

Milan are seven points behind city rivals Inter Milan with just three games to go and seemingly poised to miss out on the domestic title once again. They have not won the Scudetto since 2004. Berlusconi, the Italian Prime Minister, is in no doubt about who is to blame for the failure. "We lost the title because of Ancelotti," he said. "Many times we did not use the right tactics. We have so many good dribblers and should have based our football on this asset, but we did the opposite."

Ancelotti’s concern at joining Chelsea centre on his experiences last summer, when he met with club officials and formed the impression that he had been offered the job as a replacement for Avram Grant. The Italian asked for a couple of days to consider his position, but when they next spoke he was told that Chelsea’s offer was hypothetical and they went on to appoint Luiz Felipe Scolari.

Adriano Galliani, the Milan vice-president, refused to comment on what might happen at the end of the season. "I never comment, as a rule, the declarations of president Berlusconi and I don't comment what is reported to me by the newspapers that I have not read," he said. "I said and I repeat that I won't speak before May 31 on these things, or at least I won't speak before we have reached the direct qualification to the Champions League."