GARETH Southgate has already identified his transfer targets for next season and is in talks with several clubs prior to Middlesbrough's final Premiership fixture against Fulham tomorrow.

The Boro manager was keeping his cards close to his chest regarding who he wants to bring to the Riverside, although it is widely acknowledged he is keen on Reading's midfield playmaker Steve Sidwell.

But with defenders Abel Xavier and Stuart Parnaby joining strikers Malcolm Christie and Danny Graham in leaving the club, added to the fact that Mark Viduka's future is still unresolved, it is clear where Southgate will be looking to strengthen his current squad.

The Boro boss started planning for next term's assault on the Premiership in January, but yesterday's admission will still have supporters excited at the prospect of further signings following those of Jonathan Woodgate and Robert Huth.

Viduka's will-he, won't-he sign saga continues to drag on but Southgate insists it must be resolved in the next two weeks, otherwise he will have to focus on a replacement.

He said: "The only one out of contract is Mark Viduka. It's impossible to know what the summer holds but I won't be frightened to make decisions. Mark is away with Australia in the summer, so I hope he comes in before the game tomorrow and tells me he is staying.

"He is very relaxed and he is in a very strong position. He knows how much we want him to stay. But the longer it goes on the more opportunities he will have.

"He's been fantastic for us and we want him to stick around.

"We need to know in the next couple of weeks ideally because if we need a replacement it will take time, but we will stay optimistic as long as we can."

The 36-year-old chief admitted the club had not made any bids as yet, but says they are imminent.

He said: "We're trying to close in on targets. We've let two right backs and two strikers go. Players have to move on, it's natural at most clubs. The squad was too big, players were not getting first-team football and it was unbalanced, with too many players in some positions and no cover in others.

"It's also important to reduce the age of the squad and the wage bill. But the wage bill reduction won't really show a benefit until next season."

Southgate confessed that letting players go is undoubtedly the hardest part of being a football manger, but maintained it had to be done for the good of the club.

He added: "I have to do what is best but sometimes it is better for players like Christie and Parnaby. Malcolm can go and play first-team football and I think Stuart will benefit from the challenge of a new club."

The Boro boss knows new investment is important if the club is to move forward and compete with their Premier League counterparts next term.

"Teams like Newcastle and Sunderland are going to invest heavily," he said. "It's going to be even more competitive next season.

"We might have bids in over the next week or so but the picture is not clear. Some clubs don't know whether they will be relegated, but some others we are in open talks with."