Milan have confirmed that signing Barcelona forward Samuel Eto'o will be their top priority in the transfer window.

The Rossoneri have been heavily linked with Eto'o's team-mate Ronaldinho but coach Carlo Ancelotti is looking more for an out-and-out striker.

However, rumours have suggested that Barca will only part with Eto'o for 50million euros (£40million) and Milan chief officer Adriano Galliani admits that may be too steep.

Speaking about Ancelotti's targets, Galliani told Gazzetta dello Sport: "At the top of his wishes there is Eto'o, who is a pure striker.

"Surely we will negotiate also (about) Ronaldinho, but he's not a pure forward. I've told Carlo that president (Silvio) Belusconi will sacrifice but that we can't reach the 50million Barcelona have asked me (for).

"We can spend a lot of money but not this sum, it's foolishness."

More news from SportingLife.com