The former Fiorentina goalkeeper believes that the Germany international has the best chance of ending the Italy and AC Milan striker's perfect run.
Balotelli has a perfect record from the spot, but Galli has noticed a pattern in Balotelli's penalties and feels Neuer could be just the person to deny the Italy international.
"I have been studying Balotelli for a while and I have noticed one thing," Galli told La Gazzetta dello Sport. "Whenever he slows down during his run-up, he always picks the same corner, while he goes for the other corner when his run-up is fluid.
"Who would have the best chance to save a penalty from Balotelli? It has to be Bayern Munich's Manuel Neuer.
"He has an impressive physique, covers the goal very well and has excellent reflexes. If he guesses the right corner, he could reach the ball in time."
Balotelli has scored all of the 23 penalties he has taken competitively during his professional career.