OWEN Coyle insists his list of transfer targets in the January window will not alter, whether Gary Cahill leaves the Reebok or not.

New York Red Bulls defender Tim Ream is still poised to become the first signing of 2012, and should be unveiled by early next week after coming through the work permit process.

Wanderers are expected to pay £2.5million for the 24-year-old’s services but that deal is not dependent on Cahill signing for Chelsea.

Coyle also wants two attacking players and has already made enquiries about Blackburn Rovers front man Junior Hoilett, Real Madrid winger Jesse and FC Porto teenager Juan Manuel Iturbe.

Those approaches have so far been unsuccessful, but the Wanderers boss will continue trying to land new recruits regardless of whether the coffers are swelled by the sale of England international Cahill.

“I don’t alter my targets depending on whether Gary is here or Gary is not here,” Coyle said.

“I have a picture in mind of how I feel I can develop this football club. I am making inroads into one or two players who I think can make a difference. We have to plan, and my targets won’t alter if Gary stays.

“If it’s possible financially, then only time will tell, but it won’t stop me trying to bring young, progressive players to this club.

“In an ideal world, and any manager will tell you, you’d love to be told you have x amount to spend.

“We’ve never had the luxury of that but it’s not something I get too fussed about.”