Chelsea forward Fernando Torres and Manchester City’s Edin Dzeko have been linked.
Ausilio said: “Aside from the names, I think it’s obvious we are working in that direction for that role. It’s true we cannot target players whose wages are too high, but in football there are often many other resources.
“We’ll put a little bit of creativity and ingenious thought into it.”
Torres has been in and out of Jose Mourinho’s plans this season, with the Portuguese manager alternating between the Spaniard and Samuel Eto’o.
Mourinho will look to reinvigorate his forward line in the summer, with Atletico striker Costa a leading candidate on the club’s shopping list.