Leeds United are hoping to swiftly reinvest the money received from Sam Byram's move to West Ham United with head coach Steve Evans confirming at least two written offers have been sent out.
Byram, 22, completed his move to Upton Park on Tuesday for a reported fee of £3.7m having rejected a move to Everton. Leeds are bracing themselves for more possible departures during the January window with 18-year-old midfielder Lewis Cook also linked with a move away from Elland Road.
Evans, who recently revealed the club had received £30m worth of offers for their coveted players, insists however any players sold will be replaced, adding club owner Massimo Cellino's attempts to strengthen the squad are ongoing.
"We've made a couple of offers in writing," Evans told the club's official website. "We've had feedback on one of those (on Thursday) morning.
"When the president comes out of his meetings he'll be active on that. There's another one we're waiting to hear back from, but we're actively pursuing another couple.
"To supporters, it may look like 'Sam goes out and nothing comes in', but the reality is far from it. The Sam Byram money is available right now, but we have to bring in the right players."
Evans did suggest however that some of the club's targets may be unavailable during the winter window, with the possibility of having to wait until the summer transfer window.
"We've earmarked targets and, whether it be now or the summer, we will try and sign these players," he continued. "Two or three of the names have never been mentioned in the press, which is positive, and shows that the conversations have remained between me and the president. "There's no doubt we want to add players who can make a difference but I can't succumb to pressure from the outside."