Steve Bruce admits that bringing a striker to the club in the summer will be his priority.
Having sold Emile Heskey to Aston Villa in January he signed £4.5million Colombia international Hugo Rodallega and brought in Mido on loan from Middlesbrough.
Mido's Egyptian compatriot Amr Zaki is only on loan until the end of the season and is unlikely to stay permanently after falling out with Bruce having frequently returned home late from international duty.
Bruce has been linked with £7million Ecuador striker Christian Benitez, who plays for Mexican side Santos Laguna, but has said he will not pay over the odds.
"We are eyeing a few targets and you don't have to be a rocket scientist to work out where we are looking and where to improve. Always at that end of the pitch it is difficult," said Bruce.
"For us to find one who is going to get 12 or 15 goals in the league we have to unearth one. We have to keep digging away and hope that we can but, make no mistake, it is very difficult. Even if you have huge finances it is not easy to get one who can do it."