Hajduk Split sporting director Robert Graf has admitted Celtic target Niko Sigur is a prized player.
The 22-year-old Canadian international, who can play in midfield or at right-back, is keen on a move to Glasgow.
He has been linked with Celtic for over a year, with a potential transfer fee of around £3 million mooted. Graf said: "Rokas Pukstas and Niko Sigur. Those two players."
The Croatian club is looking to raise funds for new signings and their ability to strengthen the squad is largely dependent on player sales and European progress.
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Graf highlighted the financial difficulties faced by the club and said the transfer budget is "around zero." He said: "At least I don't have a problem with money because I don't have it.
"Financially, we're not looking the best. I hope that after selling players, we'll manage to set aside some money for transfers."
Graf also pointed out the financial disparity between Hajduk and Dinamo Zagreb, stressing that European qualification will be crucial if they are to compete with their rivals.
He said: "Everything will depend on how we manage on the European stage."
