Fernando Torres, Demba Ba and Samuel Eto'o have scored only seven Premier League goals between them this season but the Portuguese is certain the London club will not be adding to their three strikers.
"A striker, 100%, no," he said.
"It is not a priority, it is not an option. We have three. The market is open, but for us almost closed."
"Higuain is a player I know we cannot get," said Mourinho ahead of Sunday's FA Cup third-round tie at Championship Derby.
"Why should we be interested in someone we feel is not available?
"This squad is good enough for my first season and for the objectives of the first season, so we are happy with what we have.
"The fans know we are building another team for another seven years. Our nature does not stop us fighting for the titles but they also know we are preparing for the future."
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