AC Milan owner Silvio Berlusconi has blamed the club’s poor season on the disregarding of his tactical advice.

"This season Milan didn't play with the tactics I suggested," Berlusconi told the Italian press.

"They only did so in the last game which allowed us to qualify for the Champions League. Games were lost because in the last minutes the team failed to play the way I advised."

Milan struggled last season, failing to win any silverware and only managing to clinch third place in the Serie A, and the last automatic Champions League spot, on the final game of the season.

According to the Milan boss, former coach Carlo Ancelotti, who recently moved to Premier League side Chelsea, was to blame for his tactics and poor team selection.

"We have champions like Ronaldinho who was only used in the last 20 minutes of games and this led to him losing morale," said Berlusconi.

"People buy their ticket to see Ronaldinho on the pitch for the whole match."

Meanwhile, Milan’s CEO Adriano Galliani appears to have resigned himself to losing star playmaker Kaka, claiming that the sale would make economic sense for the club, but that no other star players would be allowed to leave.

"The reasons for the departure of Kaka are solely economic," he said. "Even a great heart must confront the situation and make choices. Milan cannot go on losing 70m euros (£61m) a year."

Chelsea denied on Wednesday that they made a bid for Kaka, although they have not commented on rumors linking the club with Milan players Alexandre Pato and Andrea Pirlo.

Nevertheless, Galliani remained adamant that neither player was leaving.

"We're not falling apart. The other big players are not for sale. Now a great attacker will arrive," he said.

"In January, Kaka didn't want to go to Manchester City," Galliani added. "Instead he would go to Madrid."