Sean Dyche has downplayed fears of a fire sale at Everton this summer.
The Goodison Park club is in something of a holding pattern as the proposed takeover by 777 Partners continue to wait for Premier League ratification.
But with the Americans yet to provide proof of sustainable long-term funding for the Blues, the futures of several players have been under growing scrutiny.
Jarrad Branthwaite, Amadou Onana and even Jordan Pickford were previously tipped to be sold this summer in order to keep the club afloat financially.
Dyche, however, insists that the need to sacrifice key squad members is not a foregone conclusion despite admitting that his recruitment plans are on hold.
He said: ‘We won’t necessarily have to sell.
“There are a varied amount of things that have to go into the PSR (Profit and Sustainability regulations), it is not just that scenario.
“There are some obvious questions to be answered but the new ownership, possible new ownership, might change things. We’re still waiting on more news.
“Kev (Thelwell), the staff, everyone is taking an open view on signings because we’re not quite sure of the financial things, of course, which way it’s going to go.
“We’re looking at a broad view at what football offers you as regards to players, contract situations and all the rest that goes with it.
That’s all we can do at the moment before narrowing down in the summer, which all teams have to do. It doesn’t change that much.
“Of course, it does if someone comes along and says: “Here’s an amount”.
“But most clubs at this stage of the season will be open-minded, planning on different scenarios.
“Then as the season comes to a finish, start narrowing down to what you can proceed with.
“That’s what we’ll be doing. Nothing is defined at the moment.”