Lautaro Martinez remains "indispensable" to Inter, while the Nerazzurri are also continuing discussions with Romelu Lukaku to see if there is a chance to strike a deal.
That is the message from Inter chief Giuseppe Marotta, who spoke to Radio Anch'Io on Monday to provide an update on their transfer business.
Lukaku will reportedly return to Inter on loan less than a year after leaving Italy to re-sign for Chelsea in a club-record £97.5million transfer, having only scored eight goals in 26 Premier League appearances.
The striker fired Inter to Scudetto glory in 2020-21 and across his two-year spell, no Nerazzurri player scored more goals (64), provided more assists (17) or created as many chances (133) in all competitions.
Paulo Dybala also seems set to join Inter on a free transfer from Juventus as Marotta assured negotiations are ongoing to bring the attacking pair to Simone Inzaghi's side.
"It is difficult to give a precise answer. They are our targets but we must evaluate the finances," he said, as quoted by FCInternews.
"I cannot hide that we want these players, we want to sign them. If not, we will move on to other targets.
"A single player is not important, what matters is the group and this is already a solid team."
When asked if Lukaku's loan would be confirmed on Monday, Lukaku responded: "Absolutely not. More generally, we want to create a competitive team while respecting [financial] sustainability.
"Lukaku is a viable signing but there are still some difficulties and we have to evaluate if there are the right conditions to do the deal."
Dybala and Lukaku could form a fearsome frontline with Lautaro Martinez as Inter look to reclaim the Serie A title from fierce rivals Milan.
Martinez was comfortably Inter's top league scorer in the 2021-22 season, with his 21 goals eight ahead of nearest challenger Edin Dzeko, and Marotta says it is vital to keep the Argentina international amid links to Chelsea and Tottenham.
"We have our targets, which means make money in the transfer market and contain salary costs," he added.
"It is in our interest to keep a strong team because that is in the history of the club. We believe that Lautaro is indispensable to continue to pursue these objectives."