Sunderland chief Steve Walton insists they do not need to sell players to balance the books.
Walton is adamant that the club will not have to offload players to fund a summer recruitment drive.
He told supporters at a talk-in in South Shields last night: "Players will absolutely not have to be sold to balance the books.
"Any sales will be dictated by what is right for the manager and balancing the dressing room.
"However, of course we can't legislate for transfers which come from left field, such as those involving Darren Bent and Lorik Cana."
