Wigan boss Steve Bruce is pleased that the club's successful season has allowed him to plan in advance.
The Latics have long-since been safe in the Premier League and they sit comfortably in 11th place in the table.
This has allowed Bruce to plan for next season already and he admits the wheels are already in motion.
"It is always nice to get your business done early and we have two or three things bubbling away, although it would be wrong to identify anyone because they are still with their respective clubs," he said.
"We have an agreement in place with a particular club and as soon as the window opens that one will hopefully be tied up."
Bruce, strongly linked with a move for a number of strikers including Ecuador's Cristian Benitez, admits he needs to bolster his forward department.
"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," he said.
"Always at that end of the pitch it is difficult.
"You look at all the Manchester United players, all £30million-worth, and only Cristiano Ronaldo (17) has got more than 15 Premier League goals this year.
"That is how hard the Premier League is. 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."
Despite the successful season Bruce admits that prize asset Luis Antonio Valencia - tracked by Manchester United and Real Madrid - is set to follow Emile Heskey and Wilson Palacios, who both left the club in January, out of the door.
"In January we had arguably the best Wigan team this club has had but unfortunately I had to break it up," he said.
"I can't sit here and say we will be very settled. We have to try to plan and if one of the big clubs comes along and offers the money like we had for Palacios then Valencia will go, we know that.
"It does become frustrating because you never want to sell but we have to keep trying to progress and find another one.
"Make no mistake, we will be working away in the summer to bring a few in."
Bruce brought in Colombian Hugo Rodallega in January and he is fully confident he will make a big impact next season.
"The kid needs a goal but I've seen enough to know that he'll be a really good acquisition for us," he continued.
"He's bright, lively and when he does get his goal he'll be fine."