The 24-year old South Korean midfielder is a confirmed target for the reigning Scottish champions but Deila says no deal has yet been complete to bring him to Glasgow.
"That's a guy (Kim) we have been talking about but we haven't done anything concrete," he said.
"It's not about numbers, it's about quality. If we can get players who can make the team and the squad better, it could be two or three players. But if we don't find that, it could be zero."
Kim has been with Cardiff since arriving from Cerezo Osaka in 2012 and has made 60 appearances for the Welsh club.
For breaking stories and all the great banter like us on Facebook: facebook.com/tribalfootball