He said the FA had drawn up a shortlist of candidates to fill the role which opened up when Fabio Capello resigned last month, but would not make an imminent appointment to avoid disrupting the clubs' campaigns.
"We've got a list. It's a back-end-of-the-season decision for us," Horne said.
"We recognise that a lot of the managers on the list are employed and we don't want to interrupt anyone's season.
"We're not rushing this and we are expecting something at the back end of the season."
"That's perfectly realistic," Horne added. "We've got all of our operational plans in place. We can deliver a squad into Poland so it is perfectly possible."
Tottenham Hotspur manager Harry Redknapp is the bookmakers' favourite for the job.
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