Adriano Galliani insists Barcelona striker Samuel Eto'o is Milan's prime summer transfer target.
Last week, Milan supremo Silvio Berlusconi revealed he would prefer to see Andrei Shevchenko return to the San Siro ahead of Eto'o.
But vice-president Galliani has revealed the European champions remain committed to signing Eto'o, if Barcelona are willing to sell.
"Milan's No.1 target for next season is, and remains, Samuel Eto'o," said Galliani in the Italian media.
"If the economic resources are there on our part, and Barcelona say he is available, we will go for him."
Meanwhile, Barcelona president Joan Laporta has revealed there will be a major overhaul of the Camp Nou squad after losing out to Real Madrid for the Primera Liga title.
Laporta told the Spanish media: "The time for analysis has now come and I have to admit that we have all made mistakes.
"We need to carry out a thorough renewal of the squad in terms of professionalism, commitment and enthusiasm.
"My main mistake was in not taking action with respect to certain attitudes and situations.
"Our intention is that Ronaldinho and Eto'o should stay with us and that they will be key players next season.
"We still have confidence in Frank Rijkaard, but I want to reiterate that we need to overhaul and adjust the squad."
