Jose Mourinho has insisted that Chelsea cannot make a move for Barcelona forward Lionel Messi due to UEFA's Financial Fair Play restrictions.
The 27-year-old has been linked with a surprise switch to Stamford Bridge after reportedly becoming embroiled in a cash dispute with Barca.
Despite the West London outfit posting a profit of £18.4m for the year ending June 2014, Mourinho insists that there is "no chance" of Messi joining the club if they are to continue breaking even in future years.
"No I have no chance of that," the Portuguese told BT Sport. "Because at this moment there is financial fair play and with the financial fair play we have to follow certain rules, certain numbers and we obviously have no conditions to buy, as you say a 'super amazing player' paid with 'super amazing numbers' that Chelsea at this moment we cannot do."
Messi, who has scored 20 goals in 22 appearances for Barcelona this campaign, is rumoured to have a £205m release clause in his contract.