Sunderland boss Roy Keane is staying tightlipped over his transfer targets.
"There's been lots of speculation every day and we've been linked with hundreds of players and I don't think we'll be signing all of them," said Keane on Sky Sports News.
"I've no comment to make on speculation. If we sign any decent players we'll release a statement, but there's no point me talking about players who might or might not be coming to the football club."
Keane confirmed he is hoping to improve certain areas of his squad and feels the club have been making positive progress in the transfer market.
He added: "We've made good progress over the last day or two and I hope we have some news over the next 48 hours.
"It's out of my hands. We've made some great offers for players and good deals with clubs. I'm quite relaxed about it.
"If players want to come and we can take them to another level, fantastic, but if they want to stay at the clubs they're at, good luck to them, it's not a major problem."