Juventus cannot afford to re-sign either Alvaro Morata or Paul Pogba this summer.
Both Chelsea striker Morata and Manchester United midfielder Pogba spent time at Juventus before moving to the Premier League.
The pair spent two seasons together, reaching the Champions League final in 2015 and winning the Serie A on both occasions.
But both have struggled in England, and have been linked with returns to Italy.
Some reports claim that Juventus inserted a buy-back option in the deal that saw Pogba leave in summer 2016, while Morata would be eager to return to Italy.
But general director Beppe Marotta has ruled out the possibilities of either coming back to Turin.
“I don’t really believe in players coming back after having gone away, but there are also exceptions,” Marotta told Mediaset.
“They are two great professionals who left excellent memories, but the market value that they have reached is a mirage for us.
“Higuain was an extraordinary signing for us and it was made after we had sold Pogba.
“We’re working on many fronts, but at the moment, they are a mirage. But it’s not just those two. There are many others.”