"Eto'o is our main target. But we won't open talks with Barcelona until the end of the Spanish season to keep them focused on their league battle," said Galliani to Calcio Italia magazine.

The Cameroonian striker has been linked with a move to Milan after a dispute with coach Frank Rijkaard and Brazilian teammate Ronaldinho.

AC Milan want to land the 26-year-old striker to reinforce their front line before their new campaign as they want to defend their Champions League title and win the Scudetto.

"We are looking for some players in attack and midfield but we are not in a rush as the team is in excellent condition," added Galliani.

The AC Milan official also revealed that in case of Eto'o signing the club could allow striker Alberto Gilardino to leave.

"I told him the club continues to believe and have faith in him but I cannot guarantee him a place in starting lineup specially that his comments in recent days are not particularly pleasing to us and therefore if he continues to be unhappy and wishes to move, we will let him go if a club bids 24 million euros."

Gilardino has been linked with a move to Juventus who are now back to the Serie A. But Galliano ruled out any possibility of an exchange deal with Frenchman David Trezeguet and also denied all the rumors concerning Andriy Shevchenko's return to San Siro.