The Manchester City striker has continued to be linked with a move to the club, despite Galliani stating that the Serie A team would not be opening negotiations for the Argentinian.
"Tevez is a Manchester City player and we will not be doing anything unless someone else leaves first," The Sun quotes Galliani as saying.
"If another club wants to come forward for Tevez, then they are welcome to do so. If we do not sell one of our players, then we cannot make any other moves."
Serie A champions Juventus are also said to be interested in Tevez, who scored 17 goals in all competitions for City last season.