Berlusconi told the Sfoghi di Calcio television show: “I like Eto’o as he is a young and talented player, but I am a romantic and I prefer Shevchenko.
“Up to a few days ago, when I spoke to [Vice-President Adriano] Galliani, I thought Sheva’s chances of coming back were 80 per cent.
“If things had changed and that percentage had dropped to 50 then I am sure Galliani would have told me.
“Shevchenko wants to return and his wage demands would not be a problem, as his salary would be the same as the other champions.
“Obviously we need to find an agreement with Chelsea, but I think he would be an ideal addition to our attacking department.
“I consider Sheva my son. I have shared many important moments with him, like his father’s operation and the birth of his son, who I am godfather to.”