Wigan Athletic chairman Dave Whelan has insisted that any money generated from selling players this summer will be put back into the transfer kitty for manager Owen Coyle.
There have been suggestions that Latics stars Shaun Maloney, Callum McManaman, Arouna Kone and James McCarthy will leave the DW Stadium this summer.
"We don't go into football to lose money," Sky Sports News quotes Whelan as saying. "We were one of the few clubs to make a profit last year and we stay within the limits of what we can and cannot do.
"But I have promised Owen every transfer fee will go straight back out for spending out on the football field."
Coyle replaced Roberto Martinez, who moved on to pastures new with Everton.