Luciano Spalletti says Inter would have to source a realistic replacement for Manchester United target Ivan Perisic before considering a "difficult offer to reject".
The Croatia international is involved in a long-running transfer saga with Premier League giants United having been linked with a move throughout the transfer window.
An agreement has not yet been reached between the two parties, with Inter reported to be holding out for a £50 million fee.
Spalletti recently admitted that Perisic could be on the move if a sizeable offer is made for the 28-year-old, a point he reiterated when addressing reporters during Inter's pre-season preparations in Singapore.
However, the former Roma boss insists any sale is dependent on Inter sourcing a suitable replacement.
"He's an important player in the team and we're counting on him to start the new season," he said.
"Sure, there were rumours, but the status quo is that we want to keep Perisic.
"Having said that, if someone comes in with a very difficult offer to reject, then we'll consider that.
"But, of course, we'll need to find a valid alternative for Perisic as well."