ALL eyes will be on Roy Keane's spending this summer, but the number of Sunderland players moving on could double that of the new arrivals.

Keane has recently admitted that he intends to add 'four or five' top class signings to his squad during the close-season if Premier League status is preserved.

But, with seven players out of contract at the Stadium of Light and five other players still on the transfer list, the Irishman's squad is set for a major overhaul this summer.

Provided Sunderland stay up this season, Keane is determined to strengthen in a way that will make the Wearsiders become a force to be reckoned with in the top-flight.

And while he remains interested in landing players such as Steve Sidwell from Chelsea and Julio Arca from Middlesbrough, Keane knows that reducing the size of his squad is also important in his quest to change the face of the club.

Stephen Wright, Ian Harte, Andy Cole and Stanislav Varga are all out of contract and unlikely to be offered fresh terms, while Dwight Yorke, Darren Ward and young defender Peter Hartley face anxious waits to learn whether they will be retained.

Undoubtedly Keane knows what direction he wants the club to head and he has shown in the past that he will be happy to make harsh decisions if he believes it to be in the best interests of the club.

Liam Miller, David Connolly, Graham Kavanagh, Greg Halford and Ross Wallace are all still available at the right price, with Keane intent on replacing them with players capable of pushing Sunderland into the top ten.

Keane's major plans, though, could count for little if Sunderland fail to stay in the top-flight, with tomorrow's visit of Middlesbrough carrying added importance.

A victory for either would assure the victors of their place among the elite come August. Defeat, on the other hand, would leave the losers still heavily involved in a relegation fight with two matches remaining.

Either way, Boro boss Gareth Southgate insists the two young managers have proven that the FA were right to allow special dispensation for them to take on such roles without the required qualifications.

Keane will head to New Zealand this summer to work with the All Blacks in his final stages of gaining the Pro Licence, while Southgate will embark on his final year.

"The perception would be that you should take all of your courses, work your way up from the lower divisions and end up in the Premier League," said Southgate.

"But in life, you get opportunities and you get thrown into things and it is how you deal with it. I guess for both of us, we are determined characters and you want to make the best of the position you are in.

"From my point of view, I was given an opportunity that many other managers and coaches would have dreamt about for years and years, so you want to repay the faith of the chairman who has given you that opportunity."

A draw tomorrow could prove enough to keep both teams in the Premier League. Both are on 36 points, five clear of the bottom three with 12 points to play for.