Barcelona president Joan Laporta has revealed that Kylian Mbappe's substantial demands have priced the Catalan outfit out of the running for the France international.
Mbappe's contract with Paris Saint-Germain is due to expire at the end of June, and Real Madrid remain the favourites to sign the World Cup winner on a free transfer.
PSG have not given up hope of keeping hold of the attacker, though, with the French champions still working to convince him to sign a lucrative extension in Paris.
At one stage, Barcelona were believed to be in the mix for the 23-year-old, who has scored 36 goals and registered 26 assists in 45 appearances in all competitions this term.
However, the Catalan outfit's president Laporta has said that a move for Mbappe was never possible due to the Frenchman's demands.
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"There are players that we have not had the money to do (sign) nor will we because the salary structure does not allow us, and the spending has shot us again, Laporta told Radio Catalunya. "It cannot happen again.
"You have to be conscious and it's something that we are instilling in all areas of the club. You can't go past a certain spending level. Mbappe is asking for €40-50m net. He wants 50 net.
"Mbappe is at a level of 'super tops'. Though, neither one of the other win the Champions League. You also have to have that in mind. To speak of salaries of 25, 30 or 40m net, we will not do it.
"It would be a comparative offence for players who are called to be a reference in the world of football who are at Barca and are just starting out. We're not going to do it, nor do we want to."
Barcelona are still battling financial issues, which led to the wage bill being significantly reduced for the 2021-22 campaign.
The Catalan outfit are expected to be active in this summer's transfer window, though, having stabilised their finances in recent months, with Bayern Munich's Robert Lewandowski thought to be a leading target.
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Lewandowski has told Bayern that he wants to leave this summer in search of pastures new, but he faces a battle to convince the Bundesliga champions to let him leave in the upcoming market.
Barcelona will have to make a big sale in the upcoming market for that to be a possibility, though, which could lead to Frenkie de Jong joining Manchester United or Manchester City.
The Catalan outfit have watched Real Madrid breeze to the La Liga title this season, while Carlo Ancelotti's side will take on Liverpool in the Champions League final later this month.
Los Blancos remain the favourites to acquire Mbappe on a free transfer, with the Frenchman in line for a huge signing-on bonus and substantial salary at Bernabeu.
However, the attacker is yet to rule out remaining in Paris, with Italian journalist Fabrizio Romano claiming that the former Monaco youngster will make a decision in a 'matter of days'.
