AC Milan has quashed speculation that Ghana midfielder
"Real Madrid have not made an approach to sign
"Real have never asked us for Boateng."
Galliani also ruled out the possibility of Kaka returning to the San Siro any time soon.
The Brazil midfielder joined Real Madrid in the northern summer of 2009 after six seasons at Milan.
"Kaka has three years left on his contract," Galliani said. "Moreover, his wages are very high and this is something that no Italian club can afford considering the high taxes we pay in comparison to other countries."
Atletico Madrid executive Gil Marin has admitted the club could replace star striker Radamel Falcao with Sevilla's Alvaro Negredo.