Milan has agreed personal terms with the player, but City do not want to release him on loan with an option to buy at the end of the season.
"Milan are only looking for a striker on the transfer market after Antonio Cassano's health problem," Galliani told Sky Sport Italia.
"At the moment Manchester City have rejected our offer for Tevez. If it is accepted, then good, otherwise he won't come to us.
"We will meet with City again and try to convince them from here to January 31. If we do not succeed, then either another striker will arrive or nobody at all."