Inter sporting director Piero Ausilio says he does not want to delude supporters about the prospect of signing Lionel Messi from Barcelona.
Ausilio caused something of a stir late last year when he said it would be a "dream" to bring the Argentina star to San Siro.
The 29-year-old's future has been the subject of speculation during protracted talks over a new contract at Camp Nou, and although Inter's former president Massimo Moratti stated this week that the Serie A side are planning a major signing, he said the Messi interest was untrue.
And while Ausilio says Inter hope to continue building a formidable team under the ownership of the lucrative Suning Group, he claims it would be wrong to lead on the fans when they have Financial Fair Play concerns to consider.
"To find bettter players than we have is not easy but we're doing everything possible to build a more and more competitive Inter," he said before Sunday's match with Palermo, as quoted by La Gazzetta dello Sport.
"Messi? I won't speak about him - we'd be continuously deluding the fans.
"It's true that we have some great possibilities and ambitions but there are parameters set by UEFA that we must always take into account."
Roberto Gagliardini has been Inter's only signing of the January window and Ausilio says they are unlikely to bring in anyone else, although departures are still possible.
"We think we have a team in place," he said. "We know where we need to improve but it's not possible to do that in the January window.
"What we had to do we've done with Gagliardini. So there'll be no surprise arrival, although we will do something in terms of an exit."