The Rossoneri official has nothing but admiration for the South Americans, and also admitted that he feels the Blaugrana remain the No.1 team in the world
There are those that feel that the two South Americans are incompatible but the Rossoneri official, speaking ahead of Tuesday's Champions League showdown with the Blaugrana at San Siro, disagrees wholeheartedly.
"Nobody else has a couple like Messi and Neymar," Galliani told reporters on Tuesday.
The 69-year-old Italian also believes that Milan are going up against the best side on the planet, admitting that a repeat of last year's 2-0 last-16, first-leg win over Barca at San Siro would be a "dream" outcome for the Rossoneri.
"We are facing them at home for the fourth time in 24 months," he pointed out. "Destiny wanted it like this; we were not able to fight it.
"The first in the world will play against the top Italian team in Europe, according to the [Uefa] rankings.
"Certainly another 2-0 [win] would be a dream."
Milan's meeting with Barcelona is scheduled to kick off at 20:45CET.