Argentine striker Dybala has been linked with the likes of Arsenal and Juventus in recent weeks, after scoring 12 goals in 27 Serie A appearances this term.
Having previously spoken of the need to bolster his Inter squad at the end of the season, Mancini talked up Dybala's potential on Friday but dismissed suggestions a deal was close to being agreed for Toure, who he managed at Manchester City.
"Dybala is a quality player, he's young and I think he'll become a top-class forward," Mancini said.
"Inter are a big club and naturally we're looking for quality players so we can start winning again.
"There are no talks about Toure, I've always said he's a Manchester City player but we'd be delighted if we could sign him for Inter.
"We have to respect the regulations but I strongly believe Inter will be very competitive next season. We'll only sacrifice players if the team can emerge stronger for it."
Inter, who turned to Mancini after parting company with Walter Mazzarri in November, face an uphill battle to gain a European spot this season
"We have to do our best over our last 10 matches. It's not easy to take over mid-season but you can only get results with time and through hard work," Mancini added.
"We have to be patient but I really believe we'll take Inter back to the top. Obviously we still have to improve but we've become a team and we take the game to our opponents.
"We've all got something to prove between now and the end of the season and it's important to get results in the last stage of the campaign.
"If we play like we did [in a 1-0 defeat to Sampdoria prior to the international break], we'll definitely win a lot of matches. Our aim is to qualify for Europe and we still have a chance of doing so."
