AC Milan vice-president Adriano Galliani admits Gonzalo Higuain turned them down over the summer.
The former Real Madrid striker moved to Napoli and helped his new team to victory at Milan yesterday.
"Higuain was on the verge of Milan before he went to Real Madrid, (director) Ariedo Braida had negotiated in the past," said Galliani.
"We tried to close him, but the Merengues received a very high offer, but it was the player who chose Madrid.
"Yet we have no regrets."