Real Madrid's Kaka. Picture: Adam Davy/EMPICS Sport

Transfer news: Kaka is set to leave Real Madrid

AC Milan vice-president Adriano Galliani believes it will be difficult to sign Arsenal, Chelsea and Tottenham target, Kaka.

The Brazil international wants to leave Real Madrid after falling out of favour with Jose Mourinho’s side.

“It is very difficult,” Galliani told Sky Italia.

“The negotiations are all to be done. There are a thousand difficulties that could well make it impossible.

“As always, the problem is money. Milan cannot afford some wages, especially as in Spain they have a different fiscal structure.

“The law there has changed for future wages but the contracts that were already signed are still valid under the old tax code.”