The Swedish striker won the Serie A title during a two-year spell with the Rossoneri before he was sold to Paris Saint-Germain last summer.
"A return for Ibrahimovic does not seem possible as his salary demands are too high," Galliani told Sky Sports News.
"He is a professional. We were sad to sell him but he earns the kind of money that is not compatible with our finances."
Milan sold Ibrahimovic to PSG for around €20m (£17m).