Sunderland chairman Niall Quinn has insisted the club is yet to show its hand in the summer transfer market.
The Black Cats have been linked with a lengthy list of potential targets in recent weeks with new owner Ellis Short ready to back manager Steve Bruce with a war chest of up to Â£50million.
Chairman Niall Quinn told the Journal: "We haven't give up on any of our targets, but nor have we thrown our cards on the table to show our hand either."
Darren Bent, Robbie Keane, Didier Zokora, Tom Huddlestone, Jermaine Pennant, Richard Dunne, Lee Cattermole and Titus Bramble are just a few of the men to have been touted as possible signings.
However, despite the likes of Michael Chopra and Greg Halford heading for pastures new, Bruce is determined to give the bulk of the squad he has inherited from Ricky Sbragia a chance to prove themselves as he finalises his shopping list.
Quinn added: "Steve has a few players that we would love to have, but he's very insistent on having a good look at what we have - and he's probably right.
"We have maybe got some players who weren't able to do well under a previous manager who might come alive, and suddenly you have got an asset you didn't realise you had.
"Rather than just trading for the sake of it, let's try to be intelligent and smart. We know what we need and where we need it.
"There are areas where we have to do something, but there will be an opportunity for others too."
Copyright (c) PA Sport 2009, All Rights Reserved.