Galliani has moved to quash the latest reports linking Brazilian star Kaka with a move away from the club.
Spanish media has reported that Florentino Perez is keen to sign Kaka on a pre-contract agreement along with Manchester United forward Ronaldo as part of his bid to return as Real president.
However, Galliani told La Gazzetta dello Sport: "Kaka is not for sale."
Huge outlaysMilan, though, could see head coach Carlo Ancelotti leave if demands to strengthen the defence and front line are not met, amid financial cutbacks at San Siro.
Galliani continued: "We have lost ground with respect to England and Spain. The clubs do not have economic balance and for that reason they will not be making huge outlays like in previous seasons.
"The theme across the board will be one of austerity. We cannot do anything about the salaries that we have, but we have to be more prudent with new signings and to give young players more of a chance."
Salary capGalliani also called for a salary cap to cut costs as football deals with the global economic crisis.
"I think it would be opportune to have a salary cap, like they do in the United States," he said.
"There are discussions at Uefa to introduce this system in the Champions League sooner or later."