Simon Grayson insists Sunderland have targets lined up should he lose any of his key players before the transfer window closes - as the work continues to bolster the squad.
Sunderland have added seven new faces this summer and the club is braced for a busy end to the transfer window - with the potential for further outgoings and incomings before August 31.
Grayson, speaking in the aftermath of the 2-0 home defeat to Leeds United at the Stadium of Light, says any club would be "foolish" not to have replacements lined up.
There has been interest this summer in Didier Ndong from Lyon while Lamine Kone and Wahbi Khazri have been subject to transfer speculation.
Opponents Leeds are set to lose star striker Chris Wood to Premier League Burnley in the coming days and Grayson was asked if Sunderland were prepared should they lose any key
"Everybody would be foolish not to have replacements lined up on a list of targets you have for positions right the way through the team," said Grayson.
"If we lose X,Y, Z we know certain players are available. Other players might become available between now and the end of the window.
"We would be foolish not to have targets and we are not foolish."
Sunderland have signed seven players this summer and Grayson hopes to add further faces.
When asked whether the Leeds United defeat showed the need for reinforcements, Grayson said: "We have spoken about this over the past couple of weeks.
"We will be stronger two, three weeks after the window shuts because of players who will be available that are already on our books.
"Oviedo is making good progress and will be around the squad Tuesday, Rodwell will and Watmore and McNair are coming back.
"Having those four players out of your squad can leave a hole in it. We will have more strength in depth with players coming back and hopefully one or two additions along the way as well."
Grayson also reiterated the point that Sunderland's remaining summer business isn't totally reliant on selling players first with some funds available.
The Sunderland boss is after the right type of player, though, having been offered plenty of players who aren't up to standard.
"I mentioned the other day I was close to Max Gradel. There is money to go and bring a player or two in," added the Sunderland boss.
"We will assess the situation and what I have to make sure is we don't get the wrong player in just for the sake of it.
"We want players that will affect the team and have good quality.
"Plenty want to come and offered to me but it is not the level of quality that I want. I want people that will really affect the starting line-up or just on the outskirts."