Sunderland boss Roy Keane has refused to comment on speculation linking him with Manchester United striker Louis Saha.
Recent reports have suggested that Keane was lining up a move to bring his former United team-mate Saha to the Stadium of Light.
Saha's future at Old Trafford remains uncertain with United boss Sir Alex Ferguson thought to be chasing a new striker.
West Ham have also been credited with an interest in Saha, but Keane is remaining coy on his side's reported interest in the Frenchman.
Keane is looking to bolster his squad before the close of the transfer window, but he refused to disclose his targets.
"We have to be a little bit patient, I keep saying there are three positions I think we need strengthening in terms of cover or to challenge the players in them positions," Keane told Sky Sports News.
Working hard"We are trying extremely hard [to make some signings] but clubs do not want to sell their good players and I understand that.
"If somebody comes in for my good players it would have to be a very good offer for you to even consider it.
"We are trying hard but obviously the season is coming up very quickly.
"We have been linked with hundreds of players and I think it is unfair to comment on players who are under contract at clubs.
"Until I get permission to speak to certain players I will be saying nothing."