British media reported this week that Liverpool ended their pursuit of England international Bellingham, who had been the club's top transfer target ahead of an overhaul next season after a disappointing run this term.
The Athletic reported Dortmund were demanding 130 million pounds in transfer fees for the midfielder, who has 10 goals and seven assists in all competitions for the German club this season.
"There's nothing to say about it, to be honest. If we don't speak about players we sign or do not sign, why would I talk about these kinds of speculation?" Klopp told reporters.
"It is not about Jude Bellingham, but I never understand why we talk about things we theoretically cannot have. We cannot have six players in a summer, everyone for 100 million. That is clear.
"You have to realise what you can do and then work with it. How much money we have available and then we have to work with it... Whatever we need and want, we try everything to get it but there are moments where we have to accept and step aside."
Liverpool, who are eighth in the league on 44 points after 29 games, travel on Monday to Leeds United, the only team to have beaten them at Anfield in the league this season.
Following their goalless draw with Chelsea and 2-2 draw with league leaders Arsenal, Klopp said his side is looking to build on the momentum as they prepare for a "big fight" against 16th-placed Leeds at Elland Road.
"We have to build on two games with good moments," said Klopp, whose side are 12 points off the top four.
"We have nothing to lose, we have to try new things; everything is on the table. I'm looking forward to the game. Leeds will go with all they have. It will never be an easy game."
Winger Luis Diaz (26) will likely be available for the game following his recovery from a knee injury.
"We are happy to have him back, he is a breath of fresh air," Klopp said of the Colombian.