Thomas Tuchel remained tight-lipped on Chelsea's reported interest in Erling Haaland of Borussia Dortmund and Manchester City forward Sergio Aguero.
Chelsea are in the market for a new centre-forward this summer and have targeted Haaland as their number one target. He could cost in excess of £150 million.
Haaland's representatives are doing the rounds at all the interested parties with Chelsea on that list, but Tuchel didn't want to comment on any speculation.
He told reporters on Friday: "I will not answer that out of respect for the player and Borussia Dortmund. There is big news around him and his agent. It seems like they are creating a race for the player and I will fully accept this a player for Borussia Dortmund, a promising player of course.
"But he isn't our player and is not in our squad. So we will not comment on anything else regarding Haaland."
Meanwhile, Chelsea have also been linked with Aguero who will leave Manchester City at the end of the season.
It was recently reported that the Blues 'lead the race' and are in 'prime position' to land the 32-year-old who wants to remain in England.
But the media were given the same response for the Argentine as they had for Haaland.
Tuchel added: "You can ask but it's the same answer as Haaland. We have full respect for Manchester City and Sergio Aguero, who is a big player for them. There is no words needed for me about the achievements of this guy, he is a world-class player.
"But we have three competitions in which we are in with Manchester City so I will not speak about their player."