Manchester City assistant manager Brian Kidd refused to confirm whether the club were in the hunt to sign Wolfsburg striker Edin Dzeko.
Mancini is a long-time fan of the big Bosnian and reports claim that a fee has been agreed with the German club and negotiations over personal terms are well on their way to reaching a positive conclusion.
"I don't think it's right to speak about other players at other clubs," said Kidd. "Only one man will decide - and that's the boss (Roberto Mancini). If he feels he can improve the squad and there's a player available he will definitely explore that."
The arrival of Dzeko would presumably come at the expense of Emmanuel Adebayor, who is set to end his unhappy stay at City in January.
Although it is Mancini's preference to play one man up front - usually skipper Carlos Tevez but Mario Balotelli scored a hat-trick in the role against Aston Villa on Tuesday - the 24-year-old would be a very useful battering ram, providing the Blues with a different option in a squad Kidd already feels is the best.
"I wouldn't swap our squad for anyone else's," he said. "The lads have done terrifically well."
Kidd also revealed he believes the Premier League title is now "Manchester United's to lose".
Having been part of title-winning outfits as Sir Alex Ferguson's number two at Old Trafford, Kidd realises it takes more than pure ability to collect the major prize
"It's obviously Manchester United's to lose now," he said. "It is in their hands. You can't get away from that fact.
"They have been round the block and know how to win league titles. Their work is not done in January. Everyone gets kidded that they hit form about now but but they start with their preparation in July and go on from that."
Copyright (c) PA Sport 2009, All Rights Reserved.