Joan Laporta has insisted Barcelona will not risk the team balance or the club's philosophy to sign Kylian Mbappe and Erling Haaland.
The club president was adamant that the club will not sign either star if it meant upsetting the balance of the team.
Barcelona have been linked to both players, and are reportedly competing with Real Madrid for their signatures.
When asked if Barca have made an offer to Mbappe, Laporta told Mundo Deportivo: "Here everyone is free to launch messages and proclamations and we already know that this is part of the world of football, that the big clubs are interested in great players.
"But I'm not going to enter, and you have to allow me not to talk about players because if I do, the only thing I can do is harm the interests of our club.
"If we talk about a player and we had the intention of signing him, we would increase the price. Neither with this player nor with others do I want to comment on issues because it would harm the interests of the club.
"The technical secretary and sports management are working to improve our squad, which is getting better and better, we are more and more satisfied.
"I want it to be clearly understood that we prioritise the team above all else, a reinforced team in each of its lines and what we do not participate in is elevating players or looking for players who are more than the team.
"What we want to strengthen is the team we have that plays based on a genuine Barca system. The club thinks that this is what the football team needs, this genuine style that for me is the key to everything and is what we have to do, a team that can play this system with highly talented players."
Laporta was also hesitant to comment on whether the LaLiga giants would sign Haaland, adding: "I insist, I will not talk about specific players but I can tell you that we will not carry out any operation that puts the institution at risk.
"It has been a maxim that we have followed since we became president again, it happened to us in various circumstances and we are going to continue with this philosophy, not to put the institution at risk with operations that, not even if we were already healthy, we would.
"So, you can talk about players, about big-money operations in which Barça is not going to lose its head."