Roberto Mancini is eyeing additions for next season but will wait until after the FA Cup final before speaking to Manchester City's owners.
City have been big spenders in the transfer market since Sheikh Mansour's takeover in 2008 and are again expected to invest heavily in the summer.
Mancini has been linked with a string of high-profile players from across Europe and is identifying what areas of his squad require strengthening.
However, the City boss wants to wait until after the cup final with Stoke on May 14 before finalising his plans for the summer recruitment drive.
"We began to work on targets maybe two or three months ago, but it is difficult to say which players because we have so many out on loan and we don't know who will leave," said Mancini.
"But if we play in the Champions League we need to be stronger. When you play that, the Premier League and the FA Cup, you need more strong players.
"We had problems in February and March when we played in the Europa League, the Premier League and FA Cup and we got injuries. It was difficult.
"At the moment no talks with the owners have been planned because the owners and everyone who works at the club are focused on the next games.
"But after the FA Cup final we may talk. We have only one target now - to win the remaining games in the Premier League and to win the FA Cup final against Stoke.
"We are already planning for next season, identifying the players we will need."
