Ibrahimovic has had an excellent first season at Paris Saint-Germain, scoring 26 goals in Ligue 1 with with his team on course to win the title.

However, reports have persisted that he is unhappy in France.

Juventus have been mooted as potential buyers in the off-season, but Galliani moved swiftly to rule Milan out of any potential race for his signature.

"A return for Ibrahimovic does not seem possible as his salary demands are too high," he said.

"He is a professional. We were sad to sell him but he earns the kind of money that are not compatible with our finances.

"Would I re-sign him or Thiago Silva? The team who concedes fewer goals wins the Scudetto."

Milan bought defender Silva from Fluminense for 10 million euros and made a reported profit of 32 million euros on the Brazil international when he joined PSG in 2012.

Milan, who tackle Juve on Sunday, sit in the third and final Champions League qualification spot with a four-point advantage over fourth-placed Fiorentina.