Leeds United manager Brian McDermott says winger Max Gradel is among his list of targets in the upcoming January transfer window.
The Whites were rumoured to be in talks to re-sign Gradel two years on from his move to Saint-Etienne ahead of next year's World Cup finals.
The club failed in a bid to sign Gradel last January but with Leeds set for another change in ownership, the resources will be available to launch a bid for the wide-man who netted 22 goals in 63 appearances during his first spell at Elland Road.
"Max Gradel would be on a list of players we like, no doubt about that. But he plays for St Etienne and he's been unfortunate with a couple of operations," McDermott told the Yorkshire Evening Post.
"What you can't do is go on sentiment. Sometimes that's dangerous.
"You can't look back and say he was this player two years ago. Things change, people move on. When you bring someone in, you've got to make sure they're absolutely spot on for what we're trying to do now."
McDermott has already signed seven new players since taking over at the back end of last season but has been hindered in the market by a lack of resources.
However, the New Year should bring fresh finances into Leeds with a consortium led by managing director David Haigh set to purchase a 75% stake in the club after agreeing a sale with GFH Capital.
While occupying a play-off place 20 games into the new season, Leeds have begun the campaign in decent fashion but substantial investment will strengthen their promotion challenge.
"I've got a target of two or three players," he added. "But if you're trying to sign two or three players, you can't just have two or three players on a list. You have to have different options.
"There are players out there who we think can improve us. If one of them is Max Gradel and we can do a deal then great. If not, we look elsewhere."