The Argentine admits he is open to the idea of bolstering his squad if the right players become available.
Los Rojiblancos have emerged as surprise contenders for the league title after taking 43 points from their opening 16 games - a run that sees them in second place and level on points with leader Barcelona.
That has come despite the fact the club sold star striker Falcao to Monaco for 60 million euros over the summer, but Simeone has no intention of resting on his laurels and says he will buy if the right player becomes available.
The coach told reporters: "When the market opens I am open to everything because this is football. The sporting directors know of our needs. We shall see if there is potential to generate something. And if not, then no."
The 43-year-old then reflected on the last 12 months as Atleti prepares for its final game of the year against Levante on Sunday, while dismissing any concerns that the focus of his players could falter ahead of the winter break.
"It has been an important year for the club," he continued.
"Especially also for the players who have made an enormous effort to maintain balance. Everything is an incentive to keep improving and continue along this path.
"Am I concerned about the focus already being on the winter break? It will be the same for Levante. The break will come in handy. The boys are going to work as they have been and will certainly return to us in the best manner."