Tottenham have opted to not pursue midfielder Nicolo Zaniolo, after Roma placed a £62m valuation on his head.
Zaniolo has been a long-term target of Spurs', with the two clubs holding talks over a potential swap deal for the 20-year-old midfielder and defender Toby Alderweireld last summer.
Spurs instead brought in Tanguy Ndombele and Giovani Lo Celso, but have continued to track Zaniolo this season with a view to renewing their interest in the summer.
The Italy international could be made available due to Serie A's suspension triggering financial concerns at Roma.
Additionally, although Mourinho is targeting midfield reinforcements, a more defensively minded player is currently his priority, and Zaniolo does not fit that bill.
Tottenham have been famously thrifty in the transfer market, not making a single signing throughout the 2018/19 campaign - thanks in part to the £850m mortgage on their brand new stadium.
The coronavirus outbreak has done nothing to loosen Daniel Levy's purse strings, with Spurs one of the first Premier League sides to announce that they were to take advantage of the government's furlough scheme, before performing a U-turn due to the backlash received.
The club have since taken out a £175m loan from the Bank of England through the government’s Covid Corporate Financing Facility in order to ease the financial strain during the pandemic.
This means any transfer activity from Spurs in the summer remains unlikely, with Roma's £62m asking price considerably out of their reach.
Spurs are not the only Premier League club keeping an eye on Zaniolo, with Liverpool reportedly interested in the highly rated 20-year-old, while Inter and Juventus have also been linked.
Zaniolo has emerged as one of the most talented young prospects in European football after swapping Inter for Roma in 2018.
The youngster has featured 24 times in all competitions this season, chipping in with six goals.