The Barclays Premier League leaders have been linked with a Â£500million move for Messi following claims in Spain this week that the 27-year-old's relationship with Barcelona coach Luis Enrique has broken down.
But Holland believes the sums involved in luring the Argentina playmaker away from the Nou Camp make the transfer impossible for any club.
Facing the press in place of the absent manager Jose Mourinho, Holland said on Friday: "Jose has made it quite clear his expectations are that nobody comes and nobody goes during the transfer window
We're perfectly happy with what we have
"It's not a decision I personally would make
When you look at the numbers being mentioned around Messi, I would think it's an impossible deal for any club working within the financial fair play rules."
Source : PA