Ibrahimovic was part of the big transfer deal of last summer when he moved to the Nou Camp in a swap deal with Samuel Eto'o, with Barca also shelling out around 45million euros to Inter Milan.

However, he had an unimpressive first season and the arrival of Spain striker David Villa at Barca has increased speculation that the Swede could be heading for the exit door this summer.

Ibrahimovic, who finished as Serie A top goalscorer in his last season in Italy, has been linked with a move back to Milan and Inter's bitter rivals, but Galliani has poured cold water on the notion.

"Ibrahimovic will not come to Milan," the Rossoneri chief told reporters. "We don't have the finances to buy him.

"It's not a deal that's possible at certain sums. Barcelona can allow themselves to pay amounts that we can't allow ourselves."

Rossoneri fans are expecting wholesale changes following another trophyless season.

But Galliani, who recently insisted Milan have to sell before they buy, remains firm in his stance that the club have a competitive squad.

He added: "It won't be a transition year because whe don't have a squad that needs a transition.

"Until 2008 we won and the structure of the squad will remain the same as last year, when we fought for the title almost until the end."