Celtic chief executive Peter Lawwell insists the Scottish Champions do not have a specified limit on a single transfer fee after the club reported pre-tax six-month profits of £21.3m.
The interim figures up to 31 December, 2013 were posted today, with Celtic making a £16.5m surplus on their player trading, thanks to the sales of Victor Wanyama, Gary Hooper and Kelvin Wilson.
Celtic's increased pre-tax profit, up more than £6m on the same period in 2012, came despite an 11 per cent fall in revenue, although the club has played three games less at home this time around.
Hoops boss Neil Lennon recently indicated Celtic could afford to spend up to £6m on one player should the club wish to do so.
Celtic recruited three players in the January transfer window, signing Holmbert Fridjonsson, Stefan Johansen and Leigh Griffiths for an outlay of around £3m.
And Lawwell has declared that "value" is the key factor in determining what Celtic will spend on any of their targets.
"We brought in three players in Janaury," Lawwell said. "Everybody wants more and wants better. We have got the resource that allows us to do that.
"The whole thing is about creating value. We will buy players on the basis of, not price, but if they are value for money.
"That means we don't limit ourselves to a budget or a number. We have got a good financial base to hopefully go out and strengthen the team."