Sunderland manager Martin O'Neill is targeting more signings for the new season.
O'Neill's only summer addition so far has been former Aston Villa man Carlos Cuellar but the Black Cats manager has more players on his radar.
"I couldn't start commenting on those things, all I can tell you is that we have made some offers for some players," O'Neill told Sky Sports News.
"We are in the throes of negotiations at the minute and there is not much more I can tell you really.
"I just don't think it would be the wisest thing in the world to start talking about other teams' players."
O'Neill recently had a bid for Wolverhampton Wanderers forward Steven Fletcher rejected.
