Gus Poyet has already added free agents Billy Jones, Jordi Gomez and Costel Pantilimon to his ranks this summer, while tying up new deals for Sebastian Larsson and Jordan Pickford.
There is more work to be done, though, with only a late surge having carried Sunderland clear of relegation danger in 2013/14.
Those charged with the task of getting transfers over the line are busy scouring the market for suitable recruits, but care is being taken to ensure that the right targets are identified and that precious funds are not frittered away.
Sporting director Lee Congerton told the club’s official website: “The market is out there, it’s working, people are out doing business and everything is being done behind the scenes.
“Everything’s ongoing but, at the end of the day, we’re in no rush. We want to sign the right players.
“We don’t want to sign players for the sake of it because that can cause problems later on.”
He added: “Obviously last year the club did very well with loans and we’ll go into the loan market again.
“Hopefully in years to come the loan market won’t be as important as it is today and we’ll have more players provided from the academy who belong to Sunderland AFC.”
Whoever comes in this summer, Congerton is confident that Sunderland will move forward in 2014/15 under Gus Poyet – with the Uruguayan taking in his first full pre-season as boss.
He said: “Pre-season is so important for any coach or manager.
“Gus has ideas and strategy and a way of playing. He understands how he wants to play and gets his message across.
“He creates practices for the players, but they’re always specific to how he wants to play, not just with the ball but without it and in transition.
“I’m very confident that Gus will shape our team into a competitive side for next season. We’re looking forward to it.
“There’s a massive challenge for us and there’s no easy games, but we’re going the right way.”