Reports have suggested the the Serie A champions had made an approach to the Spanish giants on Wednesday.
“We never made an approach to sign Kaka,” Galliani told Gazzetta dello Sport.
“I’ve said it a million times that it would have been impossible for us to sign him due to his high wages and the difference in tax structure of Spain and Italy.”
Kaka’s current contract with Real Madrid is set to expire in the summer of 2015.
