Milan have already played Barca twice this season in the group stages of the UEFA Champions League with the Rossoneri earning a notable draw at the Nou Camp in September before losing 3-2 at the Giuseppe Meazza last month.
Galliani believes Milan have provided a bigger test for the Catalans who recently beat Madrid 3-1 at the Bernabeu in El Clasico.
“We’re not so far away [from Barca],” Galliani told La Gazzetta dello Sport. “The greatest difficulty [Pep] Guardiola’s team faced in the first part of the season was not Real Madrid, but Milan.”
“I promised Carlos that we would wait until the last day of the window and there is no alternative,” Galliani said. “We made an offer for Tevez which consisted of a free loan with a purchase option and right of redemption for them. That is our proposal and it will not change.”
Milan are in the market looking for a striker after Antonio Cassano undwerwent minor heart surgery in November and was ruled out for the rest of the season.