Sporting director Lee Congerton has insisted Sunderland will not be rushed into signing players for the sake of it this summer.
The Black Cats have already completed deals for free agents Billy Jones, Jordi Gomez and Costel Pantilimon and have also tied up midfielder Sebastian Larsson on a new three-year deal as manager Gus Poyet works to reshape his squad after last season's remarkable Barclays Premier League survival fight.
However, memories of the club's disastrous recruitment programme under then director of football Roberto De Fanti 12 months ago remain fresh on Wearside, and Congerton is adamant that they will take their time and get it right this time around.
He told Sunderland's official website, safc.com: "The market is out there, it's working, people are out doing business and everything is being done behind the scenes.
"Everything is ongoing - but at the end of the day, we are 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."
The Black Cats, then managed by Paolo Di Canio, recruited no fewer than 14 new faces last summer, all but one of them overseas players, and endured a disastrous start to the season which left them fighting an uphill battle for the remainder of the campaign.
Poyet is determined to avoid a repeat this time around and with his squad in a state of flux - seven out-of-contract players, including Phil Bardsley and Jack Colback, and five loan signings have departed - there is significant work to be done to rebuild it.
The Uruguayan has a strong interest in Swansea defender Ashley Williams and has not given up hope of securing Fabio Borini's return to the Stadium of Light following his successful loan spell last season.
However, while Sunderland intend to make use of the loan market once again, Congerton is hoping the club will become less reliant on it in years to come as it invests in youth.
He said: "Obviously last year, the club did very well with loans and we will 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 will have more players provided from the Academy who belong to Sunderland AFC."