Earlier this week, Mancini stated it would be hard to persuade Yaya Toure to leave Manchester City, potentially making Banega – five years the Ivorian's junior at 27 – an attractive alternative.
"Banega is a Sevilla player so it would be premature to talk about him now," Mancini told a news conference ahead of his team's trip to Lazio on Sunday.
"He's top quality, skilful and experienced and he plays for Argentina but he doesn't play for Inter.
"It's hard to say what sort of players we're looking for in the transfer market. It depends on how various situations develop in the summer. It's hard to assess now.