"Eto'o forms part of the group of forwards who are priorities for us at this time," the Italian club's director, Umberto Gandini, was quoted as saying by sports daily Marca on Thursday.

However, Ronaldinho "does not form part of the first list," Gandini added.

Gandini's remarks echo those of Milan's general manager Ariedo Braida two weeks ago. Brieda said the Italian powerhouse needed Eto'o more than Ronaldinho but acknowledged a large transfer fee would be required to sign the Cameroon international.

Both players, who helped Barcelona win the 2006 Champions League, appear likely to leave soon. The Catalan club is undergoing a makeover after two trophy-less seasons, and coach Frank Rijkaard has already been replaced with Pep Guardiola.

Barcelona would reportedly seek 40 million (US$61.6 million) for the 27-year-old Eto'o, a three-time African player of the year who has scored 77 league goals in his four seasons with the club.

Ronaldinho, who has lost his status as the world's greatest player after a poor season, would likely command a lesser fee. The Brazilian, a two-time world player of the year, is also a year older than Eto'o.

At present, the club most interested in signing Ronaldinho appears to be Manchester City, which said this week it has held talks with the player's representatives.

Milan is seeking reinforcements after failing to reach next season's Champions League, the seven-time European champion only managing a fifth-place finish in the Serie A.