Sunderland manager David Moyes has said that the club are not "easy pickings" during the January transfer window.
The current financial situation at the Stadium of Light has resulted in clubs making bids for the likes of Jermain Defoe and Patrick van Aanholt, offers which have been rejected by the Black Cats.
The North-East outfit are likely to receive further interest during the remainder of the month, but Moyes has suggested that he has no intention of selling any of his best players.
The 53-year-old told reporters: "We've had bids for quite a lot of our players. Maybe people think we're easy pickings but we're not.
"I want to build and keep all of our good players. Sometimes you do need to sell to rebuild but at this period we want to keep our players and add if we can do."
Sunderland currently sit one point adrift of safety in the Premier League table.