Tottenham manager Ange Postecoglou has said he is not interested in signing players who only want to join the club if they qualify for the Champions League.
Spurs sit fifth in the Premier League, with the top five teams in English football's top flight set to qualify for next season's revamped Champions League.
However, Postecoglou said he was not worried about the financial impact if Spurs missed out.
“We want people who want to come to Tottenham,” Postecoglou said on Friday.
“I don't need that player. [who are swayed by Champions League football] Because they don't want to come to Tottenham, they want to play in the Champions League.
“I'm looking for a certain type of character. We've had two windows so far and I have no problem bringing the players I want to this club, even though they haven't played in the Champions League. There wasn't.”
Spurs this week reported an £86.8m deficit for the 2022-23 season, their fourth consecutive year of losses, with chairman Daniel Levy saying: Club is in talks with 'future investors'.
Despite these losses, Tottenham, who finished eighth in the Premier League last season, saw their revenue increase by 24% to £549.6m, breaching the Premier League's Profit and Sustainability (PSR) regulations. There is no risk.
Postecoglou, who took over last summer, admitted the club will not be as restricted as other players in the transfer market and plans are “on track”.
“From our point of view, there is no doubt that we are not as restricted a club as other clubs,” said the 58-year-old.
“We have had clear communication about where we are as a football club and nothing I have worked on has surprised me. We are in a good position and we need to build on that. I hope we can develop it.”
“I can't be measured by a balance sheet.”
But Australian Postecoglou said his priority in his first season in charge since joining from Celtic in June remains to establish his own brand of football, and to play Champions League football despite the financial implications. He is adamant that it is not about ensuring that they are safe.
“We're not a bank. We're a football club. We're not a financial institution. We're not measured on the balance sheet at the end of the year,” Postecoglou said.
“What I'm saying is the Champions League is great, the money is great. Does that mean we'll finish third next year? No, actually it's probably going to be more difficult.
“My role in that is not to worry about the financial pressures that come with qualifying for the Champions League, but to build a team that can hopefully qualify for the Champions League and continue to grow in the Premier League.
“How much money you make is not the reason you play in the Champions League, it's what you do with that money.
“Do we build a team around that or do we say, 'Next year we're going to be great because we're going to be in the Champions League'?”
“What matters is not just whether you have money, but how you spend it. If I had half as much money as someone else, but if I spent it better, I would still be as good as they are. You can win.”
Spurs have played one less game and are now two points behind fourth-placed Aston Villa, but nine points behind sixth-placed Manchester United.
With eight games remaining, they host Nottingham Forest on Sunday (6pm JST). Although this season did not end Tottenham's 16-year wait for silverware, it is a goal that Postecoglou hopes to achieve next season.
“Progress is not a never-ending road. Progress has a purpose of being successful. I was hoping that would happen this year, but it didn't happen, so my plan is to make it happen next year,” Postecoglou said. ” he said.
“The sooner that happens, the better it is for me and the football club.”
