Inter Milan appear resigned to losing Samuel Eto'o but president Massimo Moratti does not expect to be able to sign Carlos Tevez as a replacement.
Eto'o is on the verge of a move to Anzhi Makhachkala after the ambitious Russian outfit made an offer that Moratti admits was too good to resist.
Inter's decision to cash in on Eto'o was also influenced by the impending financial fair play regulations, and Moratti will now have to focus on bringing in another striker before the transfer window closes.
Tevez was thought to be on Inter's radar after announcing his desire to leave Manchester City, but Roberto Mancini stated on Friday there were no clubs interested in paying what would be a substantial transfer fee.
Moratti accepts that a deal is unlikely, while he has also ruled out a swoop for Villarreal striker Giuseppe Rossi.
Diego Forlan of Atletico Madrid and Napoli's Ezequiel Lavezzi are under consideration, but Moratti recognises it would take a special player to fill Eto'o's boots.
He told La Gazzetta dello Sport: "Eto'o leaving? When and if it happens, I will miss him a lot.
"He is a very serious professional, a top player in the true sense of the word, who has managed to drag the team and especially in times of difficulty he has always been on the top level, being a great player.
"He goes for the financial fair play and because when you get an offer like that it's hard to refuse it.
"The financial fair play is serious, not a joke: whoever doesn't respect the parameters will be out of European competitions.
"Will Tevez be the replacement? I don't think we will get him.
"Forlan? Lavezzi? These are the names on which we are working: we are watching, exploring, we'll see.
"With (Napoli owner, Aurelio) De Laurentiis we spoke of Lavezzi, but it could just be a contact which finishes there.
"Giuseppe Rossi? We never thought of him, we're looking for a player with different characteristics."