"Some people are talking about Klaas-Jan Huntelaar, but I'm not sure that he's better than Borriello," Galliani explained.
"We haven't inquired about Antonio Cassano but like Mutu he is a second striker anyway.
"Chelsea say that Didier Drogba isn't for sale and then there's Samuel Eto'o for whom Barcelona are asking too much and his wages are far too large - they aren't compatible with an Italian club."
Galliani concluded by discussing the impossibility of signing Barcelona's Brazilian star Ronaldinho.
"It's not true that we are considering a bid for him," he said. "He has a ridiculous offer from England and it cannot be matched."