And the reigning Italian champions will not be returning with another offer, with Galliani claiming that Pato's refusal to move to PSG means Milan won't be able to continue their pursuit of Tevez.
"Pato has decided to stay, so Tevez will not come," Galliani told Sky Sport Italia. "Those two deals were connected, if one player does not leave, then the other will not come."
Tevez, 27, has been in exile in Buenos Aires since his public fall-out with Roberto Mancini in September after refusing to warm-up against Bayern Munich in the Champions League, but is still keen to quit the club in the January transfer window.
Inter Milan have also shown an interest in the wantaway striker and despite their president Massimo Moratti claiming that he expected Tevez to join Milan, the Nerazzurri still appear to be genuine contenders for his signature.
When asked if PSG or Inter were now favourites to sign Tevez, Galliani added: "I am not rooting for either club, I know what is happening, but I will keep it to myself. I do not talk about Inter."
Reports from Italy suggested that Inter were willing to take Tevez on loan for the remainder of the season with an option to buy him outright in the summer for €27million (£22.4 million).