Patrick Vieira had no intention to speak about players at other clubs when asked about Crystal Palace's rumoured move for Conor Gallagher.
The midfielder spent last season on loan at Palace in an impressive first campaign in charge for Viera.
His form for Palace saw the 22-year-old earn his first England call-up and the club's Player of the Year award.
Gallagher has since returned to Chelsea, but has found it hard to impose himself in the same manner so far this term.
An early red card after successive bookings at the weekend against Leicester City, on his second start of the season, has further highlighted his struggles and now reports have emerged of a £27million bid from Palace to bring him back on a permanent basis.
Vieira, however, refused to comment on whether any such move had been launched.
"The way that you are talking, it is like the £27million is on the table," Vieira quipped when asked if a move for Gallagher was on the cards.
"It is difficult to talk about players who are [at] other football clubs. You mention Conor, [but] Conor is a Chelsea player, and until Chelsea say otherwise, there is no point for us to think about what may not be possible to do."
Vieira acknowledged Palace are hopeful of concluding more business before the transfer window shuts on Thursday, adding: "We have people around the world working on trying to improve the squad.
"Like I said, we are short of numbers. We need players, and we will try to bring those players. If not, I am quite really happy with the players that we have, and we will try to win football matches."