The Togo international is 24 and his age could be a factor Milan consider when it comes to the English top-flight trio as Chelsea's Drogba is 30 and Tottenham's Berbatov 27.
But on Adebayor, Galliani would only say: "He is under contract."
Adebayor called reports he would be leaving the Gunners as "rubbish" in May after the end of a third successive trophyless season for the side.
But his and Arsenal's resolve could be tested depending on Milan's desire for a player they experienced at close quarters when they were beaten by the English side in last season's Champions League.
The Serie A side have already lured away French midfielder Mathieu Flamini on a free from Arsenal, who are also in danger of losing Alexander Hleb.
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