Manchester City boss Mark Hughes has revealed he is closing in on several new signings, but has vowed to keep his transfer cards close to his chest.
Hughes has been forced to reformulate his summer transfer plans after missing out on the signing of long-term target Ronaldinho.
The newly-installed Eastlands chief has already paid £19million to land Brazil striker Jo from CSKA Moscow, but continues to be linked with a double raid on former club Blackburn Rovers to sign goalkeeper Brad Friedel and David Bentley.
Ivory Coast striker Aruna Dindane from French club Lens has also been mentioned as a potential target.
But, although Hughes has confirmed he is busy behind the scenes in an attempt to bolster his squad, he is refusing to spell out definite transfer targets.
"There's a lot of speculation around because that's what happens at this time of year," he told the club's official website.
"There's a number of players that I know - obviously if you've worked with players in the past then sometimes you get linked with them.
"Other players are put in because agents see it as their way to get paid. So there's a lot of that going on at the moment and I'd prefer not to divulge you with who we are really trying to go after.
"There's a lot of work going on behind the scenes, but we always try and keep it a little bit under wraps in case someone jumps in at the last moment.
"That's always been the way I operate."