The German league champions' coach has revealed the forward would have to take a reduction in wages to join the German champions to fit with strict financial regulations
The coach of the German double winners said that any player signing for the club would have to do so within their strict wage budget.
"[Dzeko] is an extraordinary forward," he told Sports Image.
"Falcao for example is great as well. One thing we can say about these names, but also about others: At Borussia Dortmund, everything was made regarding our conditions and salary structures. We won't cancel this for any player in the world.
"That is what he has to do by himself. If and when Robert [Lewandowski] leaves, a new forward has to accept our conditions. Then he is interesting.
"If anybody wants to come to us, he has to adapt financially. Then he can have real fun, probably more than at his old club."
The Dortmund coach went on to reveal that another transfer target, Eintracht Frankfurt’s Sebastian Rode, will not join the club in January, while his hope is for Kevin Grosskreutz and Robert Lewandowski to stay at BVB.
"He is a really interesting boy and would fit well to us," he added. "But Frankfurt clearly stated they won't let him go. So we won't negotiate and won't sign him.
"My wish is for both [Kevin Grosskreutz and Robert Lewandowski] to stay."