Sunderland boss Steve Bruce says their summer transfer market campaign is well underway.
Bruce is aware of considerable speculation linking the club to a whole host of talent and admits he's in thick of negotiations with a number of players and their representatives.
But he won't be rushed and insists potential moves will stay under wraps until the time is right.
He explained: "We've been planning and preparing for months, but the early part of pre-season is when people tend to be on holiday which slows things down.
"Myself, Niall and Steve [Walton, chief executive] have been exploring every single avenue and we're getting towards putting deals in place.
"I know it's frustrating for the supporters who have to wait for news, but we like to keep our powder dry and as soon as it's done, you'll hear about it.
"Rumours fly everywhere and we've already been linked with something like 50 players.
"But we'll go about our business as normal. The clear objective is to construct a squad which can build on what we've already achieved. I'm confident we can do that."
