Chelsea have made a world-record offer to sign Kaká from AC Milan, according to the Italian club. Buying the Fifa World Player of the Year would be a massive coup for the Barclays Premier League club, but Adriano Galliani, the Milan vice-president, has reiterated that the Serie A club do not want to sell their best players.

“Chelsea have made an astronomical offer for Kaká,” Galliani said. “But since Silvio Berlusconi arrived at the club 21 years ago, we have had a policy of creating a strong team and progressing with a nucleus of players without selling our most valuable assets.”

The world-record transfer fee is the £46 million that Real Madrid paid Juventus for Zinédine Zidane seven years ago and Roman Abramovich would have to dig deep into his considerable fortune to have any chance of persuading Milan to do business. Milan, who are suffering financially because of their failure to qualify for next season’s Champions League, would find it difficult to turn down an offer of £50 million for the Brazil international, but Galliani has refused to put a price on his head.

“We are €50 million [about £40 million] in the red,” Galliani said. “All we would need to do to wipe out our debts is sell Kaká and Andrea Pirlo.”

Kaká signed a new five-year contract at the San Siro in February and the 26-year-old attacking midfield player earns about £170,000 a week in wages and from endorsements in Italy. Luiz Felipe Scolari, the Chelsea manager, gave Kaká his international debut when he was in charge of Brazil and included him in his World Cup-winning squad in 2002.

Scolari arrived in London on Saturday and the Brazilian will meet his players for the first time at Chelsea’s training ground in Cobham, Surrey, today. Standing alongside him on the training pitch will be three Brazilian assistants – Flavio Teixeira, Darlan Schneider and Carlos Pracidelli – and Steve Clarke, who has agreed to stay at the club as an assistant coach.

Scolari toured the club’s facilities yesterday and was suitably impressed. “It is fantastic to finally be here,” he said. “The training ground is world class and I am very impressed by everything I have seen and heard from the staff. I am looking forward to welcoming the players back from their summer holiday so we can start working together.”

One of Scolari’s first tasks will be to convince Frank Lampard to stay at Stamford Bridge. José Mourinho has been trying to persuade the England midfield player to join him at Inter Milan, but Chelsea are confident that Lampard will agree to sign a new four-year contract worth £130,000 a week. Scolari has told Peter Kenyon, the Chelsea chief executive, to do whatever it takes to keep Lampard, who is said to be reluctant to move his family to Italy.

While Lampard’s future remains up in the air, Didier Drogba has made it clear to his employers that he wants to join Milan. “Drogba has Milan in his head,” Galliani said, paving the way for the Ivory Coast forward to move to the San Siro in a £15 million deal.

Milan are also in pole position to sign Ronaldinho after Chelsea dropped their interest and the Barcelona forward turned down Manchester City’s offer of £200,000 a week. Scolari was said to be keen to sign the mercurial Brazilian, but the money men at Chelsea have doubts about whether the player’s laid-back style is suited to the cut and thrust of English football. “Ronaldinho wants to go to Milan,” Dunga, the Brazil coach, said. “It is the players who determine transfers.”

Scolari will also meet Andriy Shevchenko for the first time today, with reports in Spain suggesting that Barcelona want to sign the Ukraine forward on loan for 12 months. Shevchenko has struggled to make an impact since his £30 million transfer from Milan two years ago and Chelsea would be keen to replace him with Samuel Eto’o, the Cameroon forward, who has been told that he can leave the Nou Camp.

Stars in the line of fire

The players who have to impress Luiz Felipe Scolari

Andriy Shevchenko Ukraine forward who reportedly loves golf more than football.

Shaun Wright-Phillips A £21 million flop who was dressed for the Ministry of Sound at the Champions League final.

Florent Malouda Hates England. Goodbye.

Nicolas Anelka Moody blue who met the Paris Saint-Germain president last week.

Steve Sidwell The Invisible Man.

Tal Ben-Haim The Invisible Man 2.

Claude Makelele A season too far for the 35-year-old?

Claudio Pizarro Goal-shy forward who turned up at club Christmas party dressed as Julius Caesar.

Branislav Ivanovic The £9 million defender has yet to start a match.