Barcelona president Joan Laporta has played down suggestions that his club could sign Erling Braut Haaland during this summer's transfer window.
Haaland is widely expected to leave Borussia Dortmund this summer, with a £67m release clause due to become active in the upcoming market.
Barcelona are believed to be one of the favourites to sign the Norway international, with Real Madrid and Manchester City also firmly in the picture for his signature.
However, when asked about a possible move for the 21-year-old, Laporta said that the club must be sensible with their transfer activity and will not be committing to extortionate deals.
"We are strengthening the squad for the coming season. Mateu Alemany, Jordi Cruyff and the whole technical team are working to do so," Laporta told TV3.
"I understand that there are signings that excite people but they are difficult operations that we shouldn't carry out even in the best of economic situations.
"We must apply a criteria and a certain rationality to the world of football. We are here to manage a club well, Barcelona, and even though we have improved the economic situation it hasn't been turned around completely.
"This is the priority along with putting together a more powerful team as we go. We will do everything we can but we will not approve any operation that puts the club at risk."
Haaland has again been in strong form for BVB during the 2021-22 campaign despite a number of injury problems, finding the back of the net on 23 occasions in 20 appearances, in addition to contributing six assists.