The Brazilian, who became a household name during his time at the San Siro, has been open about his desire to return to the Italian outfit.
"Kaka? [President Silvio] Berlusconi has spoken to him today," Galliani told Gazzetta dello Sport. "All three of us need to agree.
"We are struggling to make ends meet in terms of the numbers but we can succeed if we are a bit clever, imaginative and make some sacrifices."
Kaka has dropped down the rankings at the Bernabeu and has admitted that he needs first-team football.