The club will only sign players who could arrive permanently, including Kyle Lafferty.
He spoke to BBC Radio Leeds in depth about the club's current transfer plans.
The emergency loan window is currently open and Leeds have been linked with several potential temporary signings.
However the Leeds boss has made it clear he is only interested in signing players on loan who he has a chance of keeping on past the summer - suggesting Leeds will not be a stepping stone toward European Championships fitness or first-team opportunities at parent clubs:
"The emergency loan window is something we'll look at but it has to be players that are going to be part of building a team for next season.
"Now it would be simple in many respects to go and sign a player on loan and say we'll help you get fit for the European Championships. Or we sign a couple of gifted young players from the top four or five current clubs in English football.
"But that's not helping our plan going forwards. Our plan is maybe if we can identify players whose clubs are willing to let players out on emergency loan which the club is either ready to give us a right to buy him or set an agreed fee and the player has agreed to go on beyond the summer."
One player who has been consistently linked with a move to Leeds on loan is Kyle Lafferty. The Northern Ireland international cannot buy a game at Norwich at the moment and is in desperate need of first-team football ahead of the European Championships this summer.
Evans however maintains that Lafferty will not arrive without assurances he could become a permanent Leeds player:
"Well there won't be a point because it won't happen (Kyle Lafferty signing to get fit for Euros). It's a case of we would have to be agreeing, if it was Kyle, and I don't know if Alex Neil has changed his plans with Kyle, if it was the case that Kyle was available to come to us that we can agree to take him on beyond the summer. We would very much be at the table.
"But unless we can agree that first we're not going to bring someone for eight weeks. That really is not building a team."
It remains to be seen if Leeds do bring in any players on loan but this approach seems fair from Evans. The club are not set to fight for promotion and bringing in a player on loan now must be with the aim of building a team that can do so next season.