Sunderland boss Roy Keane admits he is refining his shopping list for the January market.
Keane said: "I could have £100million to spend, it is all about attracting the right players and hoping they want to come to Sunderland.
"We are chatting and narrowing it down but it can make it tougher when you are at the bottom.
"We have our targets now and getting them is a new challenge. That is where our chief executive Peter Walker and chairman Niall Quinn come in.
"If it goes wrong I can blame them!"