Sunderland chairman Niall Quinn has implied that money received for Jordan Henderson will be reinvested.
The Stadium of Light club have agreed to sell the midfielder to Liverpool in a deal which is reported to be worth £16million plus David Ngog, and the England Under 21 international is on Merseyside to undergo a medical.
Sunderland also sold England striker Darren Bent to Aston Villa in January for a fee which could rise to as much as £24m to represent an impressive income which may be made available to boss Steve Bruce.
Quinn has indicated as much after paying tribute to Henderson at the same time as reassuring fans that Sunderland's coaching staff and scouts are relentlessly searching for replacement signings.
Quinn told Sunderland's official website: "Jordan is a credit to himself, his family and Sunderland's Academy and everyone here wishes him the very best for the future.
"I am pleased that we got the deal to a level that we felt was right for our club.
"We know the areas that need strengthening and the type of player we need in order to progress and the job of bringing those players to the club is continuing at a pace."
Bruce is believed to be targeting as many as three strikers and the inclusion of 22-year-old Ngog in the Henderson deal will prove an attractive benefit.
Allowing Henderson to leave will add another item to the shopping list, but owner Ellis Short remains supportive despite having reined in some of the rather less controlled spending of recent years.
The returns of loan signings Danny Welbeck, Nedum Onuoha, John Mensah and Sulley Muntari to their clubs has also left Bruce with a series of gaps to plug in his squad.