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The German head coach was hired to replace Frank Lampard less than a week before the January transfer window closed and the Blues did not make any mid-season signings.
The 47-year-old will need to wait until the off-season before adding his own recruits and Borussia Dortmund's prolific striker Haaland and highly rated RB Leipzig defender Upamecano are two of the players the Blues are rumoured to be monitoring.
When asked about the reports, Tuchel said he is focused on developing his own centre-backs and forwards before discussing any new players arriving at Stamford Bridge.
"I can understand your interest in the question and the interest of every fan and supporter to talk about these subjects," said Tuchel.
"I am always a fan and am interested in what's going on. But now it is February and there is a long way to go.
"As you get to know me, you will know I will not talk about other players publicly when they are under contract. This is the type of respect we show to them but also to our own players.
"We think about our central defenders and strikers first and push them to the limits. Everything else will be decided behind closed doors. I'm sorry."
After signing an 18-month contract with the west London club, Tuchel has led the Blues to three wins and a draw from his four Premier League games in charge.
Chelsea travels to face Championship club Barnsley in the FA Cup fifth round at Oakwell on Friday (AEDT), before returning to league action against Newcastle United on Monday.