It was thought that the FA's new sponsorship deal with Vauxhall, who are also sponsoring all the other home nations, might encourage England to enter a yearly tournament.
And, despite suggesting 2013 would be a one-off, Horne admitted discussions were at an early stage and did not entirely rule out the prospect of a regular tournament in the future depending on whether the event in two years' time is a success.
"What I don't want to do is determine a footballing strategy for future management," Horne told BBC Radio 5 live.
"The reality of preparing for qualifiers that we face for the European Championship and the World Cup mean that managers rightly want to experience different playing styles, and fans want to experience different playing styles, and we only have a limited number of friendly matches available.
"So I wouldn't want to commit to a resurgence of a tournament, but as a one-off it has real merit and I think we should take it a step at a time. It's still early days in the conversations at the moment."
England are due to face Wales twice as part of their Euro 2012 qualification campaign, with their first game in Cardiff on 26 March.
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