Milan are among clubs interested in the former Bologna striker, who is being made available by United for the January market.
Writing for MilanNews.it, Galli stated: "The two players being discussed from an AC Milan perspective are Dusan Vlahovic and Zirkzee.
"The Serbian, currently playing for Juventus, is the striker I like the most, but I don't think the Bianconeri will want to part with him, even though his contract is expiring, because he would strengthen a direct competitor in the race for a Champions League spot.
"And even if he were to leave Juventus on a free transfer, it would be difficult to understand the salary (Dusan is too used to it) and the commissions for his agents, a toll that AC Milan has never shown much passion for."
Galli also stated: "In my opinion, Joshua Zirkzee isn't a player who would solve our problems. His goalscoring numbers speak for themselves: in 2021-22 alone, he scored 15 goals in 32 appearances for Anderlecht, while his goalscoring numbers have dropped dramatically in Bologna and now in Manchester.
"The Dutchman, though elegant and technically savvy (and being pushed towards AC Milan by my friend Ruud Gullit in a recent interview), isn't a finisher, but more of a team-building striker, who enjoys dropping back to connect with his teammates and free up space, something he does very well thanks to his clean, attacking midfield style."