Reports in Spain suggest that AC Milan are prepared to pay £89million for Ronaldinho.
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Spanish daily AS claims that Milan chief Silvio Berlusconi is prepared to pay the 125 million Euros required to trigger Ronaldinho's buy-out clause at Barcelona.
The reports claim that Milan will make a series of bids for the striker, but if they do not succeed then such is Berlusconi's desire to bring him to the San Siro, he will meet the enormous buy-out clause, which would comfortably break the world transfer record currently held by Real Madrid, who paid £45.6 million for Zinedine Zidane in 2001.
Ronaldinho will sign a five-year contract worth around £6m a year, plus exclusive image rights.
Newcastle's current record is the £17m they paid for Michael Owen.