The Santos star is one of the most sought-after players around in football, and Galliani feels that the 20-year-old would form a lethal combination with the Serie A top scorer.
"Neymar and El Shaarawy are the best attackers in the world in their age category," Galliani told reporters. "It would be great to see them play alongside each other. However, if you want Neymar, you will have to pay for him."
Galliani also took the time to discuss the future of Alexandre Pato, and insisted that the attacker is not on his way out of Milan.
"Pato? We have not received any offers for any player at the moment."
The 23-year-old is under contract with Milan until June 2014.