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Manchester United manager Louis van Gaal says he is in charge of identifying the club's transfer targets, while vice-chairman Ed Woodward negotiates the fees.
United were criticised for 'losing control' after spending north of £150million on Angel Di Maria, Luke Shaw, Ander Herrera, Marcos Rojo, Daley Blind and Radamel Falcao last summer.
A lot of the blame fell on Woodward's shoulders after it was suggested he was in charge of transfer dealings, but Van Gaal insists he picks the players and the rest is 'out of his hands'.
"The club shall negotiate and then it's out of my hands because I am not negotiating and Ed Woodward is doing that," the Dutchman told reporters. "I'm not the man who decides that.
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"I don't spend the money. I have explained how it works. I look for the players who fit in our profile and then I say to Ed Woodward, 'okay, I want this player in the first position and the second option is that player and then we go to third when they are not available.'
"But he is negotiating, I am not negotiating. I'm not buying. For me, money is not important because the most expensive players are not playing with me or playing with me, you have to do what we want to do as a team."
Van Gaal's comments came as it emerged Thomas Muller is a summer target for the Red Devils, while Chelsea's Petr Cech is being lined up should David de Gea quit Old Trafford this summer.
