AC Milan have rubbished reports they are in talks with Chelsea over Alexandre Pato and have reiterated their stance that the striker is "non transferable".

Pato has been strongly linked with a move to Chelsea, now managed by former Milan coach Carlo Ancelotti, all summer and the Rossoneri turned down a "monster offer" for the Brazil forward over a month ago, while fresh reports resurfaced on Sunday morning.

The Rossoneri have dismissed the story outright with a statement on their website with a statement reading: "With regards to the rumours circulated this morning by the English press, AC Milan clarify and reaffirm that there are no negotiations ongoing with Chelsea regarding Alexandre Pato, and that the player is absolutely non transferable."

Pato, who is under contract until June 2012, finished as Milan's second highest scorer behind Kaka in Serie A last season with 15 goals in 36 appearances.

It is unlikely the Rossoneri would be swayed by a huge offer having already cashed in around 65million euros from the sale of Kaka to Real Madrid at the beginning of the summer.

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