Chairman Niall Quinn, backed by investor Ellis Short, says there are a handful of players the club will be targeting.
Emphasising his desire for quality, the Black Cats chairman said boss Ricky Sbragia is putting together a list of potential targets for the coming window.
Keen to praise Sunderland's current string, Quinn added that any new signings would merely compliment what he deems a strong squad this term.
Nucleus"We have the nucleus of a good Premier League squad and the additions we make from here will be high quality ones," he told Sunderland TV.
"We don't need to change the team all about, and Ricky is working to put together a list.
"We have had a lot of players here in the last two or three years," he added.
"To go on the journey we have, we have had three teams; we bought a team to get up, we then bought a team to stay up and this year we bought a team to kick on.
"Now we just need to add a bit of quality to get the team up a notch or two.
"We will try to do it and we have the funds to do it, which is great because Sunderland in the past might have had to stop at this point - or might have had to stop last summer and do with what they had."