Rangers manager Ally McCoist has defended the club's transfer policy and hopes to add several more players.
McCoist has brought in four players so far, most recently Kyle Bartley on loan from Arsenal.
But Rangers have also missed out on a number of targets, with several offers having been deemed unacceptable.
Asked whether they had been guilty of making unrealistic bids, he said: "Everybody's got their own opinion of value. There's no right or wrong."
The failure to land David Goodwillie from Dundee United has been the most high-profile and protracted of Rangers' attempted signings, with a reported seven offers having been made for the player.
The club's owner Craig Whyte was quick to point out on Thursday that the club had done more business by this stage in the transfer window than usual.
But the Champions League exit to Malmo has led to criticism of the speed and manner of transfer negotiations.
McCoist added: "You let the business people do what they have to do. In an ideal world you'll get the players you want, but sometimes you don't."
Asked if he had any say in the fees offered for players he said: "We've all go an opinion on it. We, on the football side, identify the players, we find out about their availablility and what kind of contracts they're on and then it comes down to the nitty-gritty. Those are decisions made at the higher level."
Offers remain in for the Anderlecht defender Roland Juhasz and the Den Haag winger Wesley Verhoek, with Rangers also keen to bring in a further defender and a striker.
With Bartley's arrival and the impending departure of Madjid Bougherra, Rangers have three players vying for the central defensive spots - Davie Weir, Dorin Goian and Bartley - as well as Kirk Broadfoot, Sasa Papac and Steven Whittaker capable of playing there.
But McCoist remains extremely keen on the capture of Juhasz, and that may not be the end of the additions at the back.
"We need to strengthen defensively and, in an ideal world, I would like to strengthen midfield and up front as well," he added.
"We are delighted Kyle Bartley has come in and hopefully that won't be the end because we still need to bring two or three more in."
McCoist also confirmed that he had ended his interest in the German trialist David Odonkor, but the striker Rhys Murphy would return to the club after international duty.