Jordi Cruyff declared "dreaming is free" when asked about the prospect of Barcelona signing Robert Lewandowski and says now is not the time to talk about Frenkie de Jong's future.
Lewandowski has only 14 months remaining on his Bayern Munich contract and has been linked with a move to Camp Nou.
Erling Haaland is also reportedly a target for the Blaugrana, but Manchester City are the favourites to land the Borussia Dortmund striker.
Barca technical director Cruyff on Wednesday stated the Catalan giants are keeping their options open in the transfer market.
He said at the inauguration of the Cruyff Court Constanti: "I haven't ruled out anyone. I'm not very willing to talk about names. There will be others who respond.
"The only thing you do is annoy the clubs where they play, I'm more concerned about the [current] squad. They're all great players."
Quizzed specifically about prolific Poland captain Lewandowski, Cruyff replied: "He is a player who has a contract, we are the last to decide. Dreaming is free."
De Jong's Barca future has been the subject of speculation, with Manchester United and Paris Saint-Germain thought to be keen on the midfielder.
Cruyff says the focus must be on securing Champions League qualification rather than potential transfer business.
He said: "They ask me about him because there is some criticism or doubt and I said that he is a highly valued player within the club and in the world of football and this is not the time to talk about this type of thing.
"We are in the middle of something that is above everyone, each one of us. We have to meet the minimum objectives and we are fighting for it."
Cruyff also revealed contract talks with Gavi and Ousmane Dembele are ongoing after Ronald Araujo signed a new deal this week.
"I think that these days or these weeks, it's time to work on them, we'll see if they end well or not," he said. "We're trying to achieve the same success as with Araujo."