Sunderland chief Steve Walton says they hope to make early signings this summer.
Walton said: "The club wants to get players in as quickly as possible, but we are also very conscious of the fact that more than anything, we want to get the right players.
"There have been times in the past where this club has maybe rushed into signing players a little too quickly, and both [chairman] Niall [Quinn] and Steve say the priority is to get the right players in, rather than getting players in quickly just because someone becomes available.
"We invested very heavily last summer hoping to make that next step up in the Premier League.
"Steve has his ideas at how he wants to improve the playing squad, and the club will be backing him all the way."