Erling Haaland continues to be linked with a move to Barcelona, but head coach Ronald Koeman has insisted the final decision over a move for the Borussia Dortmund striker will be made by president Joan Laporta.
Barca are one of a number of elite teams to have been credited with an interest in the Norway international, who has scored 49 goals in 50 appearances for Dortmund in his 15 months at the club.
Talk of a possible switch to Camp Nou intensified on Thursday when Haaland's agent Mino Raiola and father Alf-Inge were pictured in Barcelona reportedly on their way to a meeting with Laporta.
The pair were later spotted in Madrid and reports from Spain suggest talks are planned with a number of English clubs next week for arguably the most in-demand player in world football.
Koeman confirmed at a pre-match news conference on Sunday that he has held talks with recently elected president Laporta over possible targets, but he was unwilling to discuss any specific interest in Haaland.
"We discuss future plans, but the decision is made by the president," Koeman said ahead of Monday's clash with Real Valladolid.
"Everyone, including the president, is working to improve the team knowing the club's economic situation, which is not the best.
"They have shown me from day one that they will try to improve this situation and, in terms of signings, everything depends on the possibilities we have.
"It is normal to talk in the last part of the season about the next one. Now I am not interested in the names that come out, we have to be focused on the final games we have left to play."
Haaland has 21 goals in 22 Bundesliga games this term, adding another 10 from six matches in the Champions League, a competition in which he tops the scoring charts.
Asked again if a move for Haaland has already been discussed with Laporta, Koeman said: "I am not going to talk about players who are not ours
"We have used the break to have meetings, to talk about this season, about the next one - this happens in all the clubs in the world."
A move for Haaland could be directly linked to Lionel Messi's Camp Nou future, with the superstar forward set to be out of contract at the end of the season.
The club's all-time leading goalscorer may be persuaded to sign a new deal if Barca can signal their ambitions by bringing in exciting talent Haaland.
"Messi's contract is an important matter and we are doing our all so that he stays at the club for many more years," Koeman said.
"But we are talking about tomorrow's game, which has all our thoughts right now, not next season. The future is down to the president and his team. As a coach, and as players, all we can do is focus on each game."
The 20 goals Haaland has scored in 14 games since making his Champions League debut for Salzburg in September 2019 compares to eight for Messi from the same number of outings.
Haaland's average of a goal every 53.95 minutes in Europe's elite club competition is the second best return of any player to have scored at least five times over that same timeframe, behind only Chelsea's Olivier Giroud (six goals in eight games for a return of 52.67).