Chelsea manager Jose Mourinho has confirmed he will not be under pressure to sell should the club sign Wayne Rooney from Manchester United.
The Blues have already had one bid rejected for the England international who is Mourinho's only remaining transfer target this summer.
United had initially briefed the media suggesting Chelsea's bid included either Juan Mata or David Luiz, and after the Blues immediately rejected the claim Mourinho has since clarified the club's financial position in the window.
"The club are working hard to keep the numbers in balance but we can still invest in a player who costs £20 million, £25m, £30m and not break the balance," Mourinho said.
"We don't need to sell to do that. The striker I want doesn't cost £50m."
Prior to Mourinho's return to Chelsea for a second spell in charge, Mata was linked with a move away from Stamford Bridge despite enjoying a glittering campaign for the club.
Mata finished the season with 20 goals and 29 assists for the club and won the Chelsea Player of the Year award but it was suggested that Mourinho might look to offload the Spaniard along with David Luiz and Fernando Torres.
But after Mata himself said he wanted to stay at Chelsea, Mourinho has reaffirmed his desire to keep the ex-Valencia man and utilise him as a key component of his second spell at the club.
"I have my idea about where and how he produces better and where he has more difficulty," Mourinho told the official Chelsea website.
"I like very much a right-sided player to be left-footed. I started with [Arjen] Robben and [Damien] Duff and I kept that going at Inter with [Goran] Pandev, and at Real Madrid with [Angel] Di Maria and [Mesut] Ozil.
"I like the wingers to come inside and on the left we have a lot - [Eden] Hazard, [Victor] Moses, [Kevin] De Bruyne. Juan is the only player we have to do that on the right, but I also think he is very comfortable playing a No.10 role [behind the striker], so between these two positions he has a lot to give to the team.
"I always say to these creative players that if you have more than the others, you have to do more than the others. If you have this ability, you have to use this ability.
"If you do it with one objective, to score goals or to create goals, do it. If you lose the ball then no problem, because you had a good objective in your mind, you wanted to score goals or you wanted to produce goals."