The Blues' board member has warned rivals that owner Roman Abramovich is still willing to splash the cash in order to make necessary improvements to the squad
The European champions, who have already brought in a number of big names including Marko Marin, Eden Hazard and Oscar, are still looking to replace talismanic striker Didier Drogba, who left the club at the end of last season.
It is rumoured that manager Di Matteo sees one of Radamel Falcao and Edinson Cavani as the ideal replacement for the Ivorian who scored the winning penalty in the Champions League final against Bayern Munich.
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Both names are sure to be accompanied by a heavy price tag - but Gourlay is adamant that Abramovich will do whatever is necessary to ensure the west London club remain one of Europe's best teams.
"If the right players become available at the right time we will sign them." he told the Daily Mail.
"We've done that and we are still continuing to look at one or two positions and we will see how that develops over the next couple of weeks."
Gourlay also hinted that the club are hopeful of regaining the Premier League title, after Di Matteo strung together an impressive set of results at the end of last season.
He added: "While we ended with a very strong season, it was clear that there were some areas where we did have to strengthen, so we knew we were always going to have to do that."