Regis Le Bris has been heavily involved in planning and discussions for the window, with the latest of several transfer meetings with club bosses having taken place at the end of last week.
Le Bris’ primary focus is obviously on the coming challenge on the pitch as Sunderland prepare to face Coventry City in the Championship play-offs.
But the Black Cats have long started their planning for the transfer window and believe they’ve prepared well for the possibility of both top flight football or another campaign in the second tier.
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“We’re working on two plans,” said Le Bris at the end of last week.
“The main focus is on the play-offs but at the same time we still have a lot to do and I speak regularly with Kristjaan, Kyril and the recruitment structure.
“We have regular meetings, I have one this afternoon for example, it’s all part of the process.”
As well as strengthening their squad, Sunderland will want to keep hold of their star assets, which will obviously be a lot easier if Le Bris’ side win this month’s play-offs.
Jobe Bellingham, Chris Rigg and Dan Neil are among the stars who will undoubtedly be the subject of interest and likely bids from above if Sunderland fail to win promotion.
After being named the Championship’s Young Player of the Year last week, Bellingham said: “It’s great to play for a club that’s so big like Sunderland.
“It’s a massive opportunity, playing in front of more than 40,000 fans every week. They’re so passionate as well. Hopefully we can end the season really well.”
