Everton have yet to open talks with Tottenham over the future of on-loan winger Aaron Lennon but manager Roberto Martinez has outlined his transfer spending plans to chairman Bill Kenwright.
Lennon plays his last match at Goodison Park against Sunderland on Saturday as he is ineligible to face parent club Spurs on the final day of the season.
Martinez has been impressed with the England international's impact since arriving in January but accepts there is plenty of ground to cover before they can think about signing the 28-year-old.
"We've sat down but we haven't had (the) opportunity to go into real detail on figures," he said of his meeting with Kenwright.
"We want to be very strong next season and that means we need to keep hold of all our good performers.
"We've identified three or four positions that we need to strengthen but we have nine points to play for before we can plan for any future squad.
"I think it is a very significant game at the weekend for Aaron. It is the last home game he will be available for and I think he has had a phenomenal impact in our team.
"He has set high standards and made a massive contribution and I would expect exactly the same over the next two games and we want him to finish as strong as he can.
"I think he has enjoyed it and over the next two games we want him to carry on with the levels.
"After that we will sit down and see where Aaron wants to be and what his thoughts are.
"Whatever happens in the future, it needs to be something that the player is happy with. We haven't had any sort of conversation with Spurs."
While mid-tabled Everton could play a significant part in the relegation battle there remains the chance they could still qualify for Europe themselves.
The Premier League could gain an extra place in next season's Europa League via UEFA's Fair Play table with Liverpool (likely to qualify via their league finish), West Ham and Everton England's top-three sides.
Martinez's side head to Upton Park next weekend but the manager insists the Fair Play League will not come into their thinking.
"It is a league you can't really control so I've learned to put it aside and I don't want to waste any time on that," said the Toffees boss.
"You wouldn't play a game having the Fair Play League in your mind because it could go horribly wrong.
"There are three games to go and we will see where it will take us."
Qualification could mean the new season starts on July 1 but that does not faze Martinez.
"I think this season, if we have learned something, it is to be ready to adapt," he added.