Roy Keane is gearing up for a major fight as he attempts to lure his top transfer targets to Sunderland this summer.Last close season, the 36-year-old Irishman parted with around £36million of the Drumaville consortium's cash in swoops for no fewer than 11 players in an attempt to consolidate after promotion.

A further £8million was invested in January to secure the services of Andy Reid, Phil Bardsley and Rade Prica, and the expense has been largely justified by the club's 15th place finish with fellow new boys Birmingham and Derby having made swift returns to the Championship.

But 12 months on, Keane knows the stakes have been raised even further, and his ambition for the club dictates that mere survival will not be acceptable next season.

The manager is due to meet chairman Niall Quinn and chief executive Peter Walker in the next 24 hours to draw up a plan of attack.

However Keane, who has already indicated that he could be looking for more than the £44million he has already spent, admits the recruitment drive could prove even tougher than it was last summer.

He said: "It was very, very tough last summer and I am under no illusions that this summer is going to be any easier.

"We had one or two players last summer who wouldn't even come up for talks - that's what you are battling against, people not even ringing you back.

"I hope that's not the scenario this summer, but we have to be ready in case it is. You have to expect the worst on that side of it.

"In a way, I want to step back from that this summer. I think I got too involved last summer, I wasted a lot of time and energy.

"I really have to identify the players involved and let the chief executive and the chairman do their side of the deal.

"People say to me, 'You can relax a bit now' - you really can't because we have to strengthen, we need to be stronger for next season."

Keane has already started the process of re-shaping his squad after telling Andy Cole, Stanislav Varga, Ian Harte and Stephen Wright their contracts would not be renewed.

With Ross Wallace, Liam Miller, Graham Kavanagh, David Connolly and Greg Halford also on the transfer list and speculation mounting over several other players, there are certain to be more departures before the spending gets underway.

Kieran Richardson's future has become a topic for discussion amid suggestions he was left out of Sunday's 1-0 defeat by Arsenal because of poor time-keeping, the shortcoming which led to serial offender Miller being put on the list.

Keane has hinted he will waste little time in making those kind of decisions, and once his targets have been identified, he intends to take a back seat.

That, however, will not amount to him heading for the beach just yet.

Asked how soon he might be able to take a break, he replied with a smile: "Not really quickly because my children are at school - unless my wife lets me go to Ayia Napa for a week by myself.

"I can't really get away because I've got young children. I have no holiday planned for the next two or three weeks.

"But having said that, I will try to switch off."

He will not be able to relax completely, however, until he knows what is happening with defender Jonny Evans and veteran midfielder Dwight Yorke.

Keane will wait until after the Champions League final to speak to Sir Alex Ferguson about the 20-year-old Northern Ireland international, who has spent the second half of the last two seasons on loan at Sunderland from Manchester United.

He is keen too to ascertain 36-year-old Yorke's plans as he approaches the end of his current deal amid reports he could be

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