Brian Laws, the Burnley manager, is pressing ahead with plans for next season after talks with chairman Barry Kilby and says he does not have to sell his best players.
The Clarets, who face Birmingham tomorrow, are returning to the Championship after just one term in the Premier League. Laws said: "We have already had conversations on the way we are going forward regarding budgets. That's something we have been working on tirelessly over the last few months.
"The progress on that has been very good and rapid. It is about putting everything in place. We now have to get the season out of the way and then we will sit down and talk about targets.
"There will be areas we need to work on, there will be areas we need to strengthen. Our work does not stop. It is actually the start of our work to get things ready for the start of next season."
There is speculation that the likes of Steven Fletcher, who has scored 12 goals in his debut season in England, Tyrone Mears and Chris Eagles could attract interest. Laws said: "I suspect we will get one or two enquiries about one or two of our players. It wouldn't surprise me if that happened. However, we all recognise that if you want to bounce back you keep your best players.
"People might think we are on a low but we do not have to sell anyone. But if someone comes along with a ridiculous offer then we would have to think about it. I don't believe it will ever come to that point."
Laws has told Robbie Blake he wants him to stay at Turf Moor after the veteran striker expressed fears about his future. Laws said: "Robbie is a player I have great admiration for. He has been fantastic for this club. I want him to stay."