ROME (AFP) - Former sprint king Mario Cipollini is set to come out of retirement and sign a contract with American team Rock and Republic, the Gazzetta dello Sport reported on Friday.

The 40-year-old, 2002 world champion, who arrived in California to negotiate with team officials, retired two years ago but is expected to formally complete a deal shortly.

Cipollini, however, threw some doubt on his joining the team when he told Rai television in a telephone call from Santa Monica: "It's not an easy transition: we'll see.

"We're still in talks. But compared to two days ago, things are a bit more difficult. Something has happened."

If he does sign for the team as a competitive rider the Italian would likely start competition at the Tour of California from February 17 to 24 and then take part in about 15 races for the rest of the year.

The American team, led by Michael Ball, who is both involved with Rock and Republic clothing as well as being team owner, wants to make the most of Cipollini's popularity, his personality and his experience to help the team progress.

According to Gazzetta, Ball's project is to make his team, currently composed of young American cyclists, the best in the world in five years' time.

Cipollini has an amazing record at the pinnacle of the sport, winning 12 stages in the Tour de France, the most prestigious event in cycling, plus a record 42 in the Tour of Italy.

The flamboyant Italian sprinter, however, recently hit the headlines for evading the tax authorities, who claim he owes more than one million euros (1.4m dollars).

The tax authorities claim Cipollini owes the money because he was based in Lucca, Italy during a two-year spell - a claim Cipollini has refuted by claiming he was based in Monaco for that period.