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Manchester City have been warned that it will take more than a huge salary to tempt Kaka away from AC Milan.

Sheikh Mansour, City's owner, is believed to have tabled a £91million bid for the Brazilian forward with the promise of £13.6m-a-year after tax. Silvio Berlusconi, the Milan owner, yesterday denied an official approach had been made but left the door open, saying: "I don’t know anything about any offer, but I do hope Kaka is not for sale and that he stays.”

City are thought to be prepared to make Kaka the highest-paid player ever but Diogo Kotscho, his spokesman, said: "Kaka wouldn't do anything based on money.

"He would never do something like Robinho [the striker who joined Manchester City for a British record £34.2million in the summer], who, just to earn more, contented himself with a solution that was not a winning one."

Officials from the Barclays Premier League club met their counterparts from the Serie A team in Milan yesterday. Garry Cook, the City chief executive, met Ariedo Braida, the Milan sporting director, and Adriano Galliani, the Italian club’s executive vice-president, to discuss the offer for Kaka.

Two agents were also present: Ernesto Bronzetti, who advises Milan on transfer activity, and Kia Joorabchian, who has strong links with Brazilian players and acted on behalf of City in the deals that brought Robinho and Jô to the City of Manchester Stadium last summer. Kaka’s agent, Gaetano Paolillo, and his father, who is involved in his son’s business affairs, were not present.

Kaka, who won the Ballon d’Or and Fifa World Player of the Year awards 12 months ago, signed a new contract at the San Siro last year that pays him £10million this season and rises by a million pounds each year until it expires in 2013.

The 26-year-old has indicated that were he to leave Milan, it would only be for another “big club”, one that would challenge for the major trophies.

"It's not impossible," Kotscho said. "But I think it will be very, very difficult to have a deal with Milan."

Kotscho confirmed Kaka wants to play in the Premier League at some stage and that he would consider other clubs if City's offer does not suit either Milan or himself. "Yes he will," he added, "but as I said we have to have a deal between the two clubs and negotiations with AC Milan for Kaka ... is a very difficult challenge."