AFTER confirming Spanish left-back Marcos Alonso will join Sunderland on loan tomorrow, Gus Poyet has revealed he will have money to spend on further reinforcements in the transfer window.

Alonso will join the Black Cats from Fiorentina for the rest of the season, but Poyet revealed the left-back’s transfer will not go through in time for him to make his debut in tomorrow’s game against Aston Villa at the Stadium of Light.

The 23-year-old is likely to make his first start in Sunday’s FA Cup third round tie at home to Carlisle United, and with his side still battling to get away from the bottom of the Premier League, Poyet admits Alonso’s arrival could be the first of four new faces joining the Wearside outfit during the winter window.

Sunderland’s chances of avoiding the drop have risen drastically over the past week after a win at Everton and then a draw at Cardiff saw them close the gap to safety to just two points.

The Wearsiders could even move out of the bottom three if they manage to beat Paul Lambert’s men and other results go their way, but Poyet is under no illusions there is still a long way to go to ensure his side keep their top flight status.

The Black Cats boss has made no secret of his desire to make adjustments to his squad in January and despite rumours that director of football Roberto De Fanti has the final say on transfers, Poyet insists those coming into the club will be on his say so.

“We sat down and looked at a number of left-backs,” said Poyet, who revealed John O’Shea and Fabio Borini have a 50/50 chance of being fit for tomorrow’s game.

“We had different options and I like to put everything on the table - the names, conditions and the possibilities. We don't just say I want Marcelo from Real Madrid, when we have everything on the table, that's when I say yes or no.

“We concentrated on two or three, and of course Marcos was very easy because I've known him a long time. Then he became the priority. That kind of stopped the other ones we were looking at.”

There are other areas of the squad Poyet is keen to strengthen and whilst the deal to sign Alonso is only temporary with a view to a permanent deal, the Black Cats boss insists he will have funds to bring in other players.

He said: “Yes, I have money to spend. I was surprised at what's been said. All the teams at the bottom want to spend money, we already know that.

“We are the way we are and we know what we are and know what we're trying to achieve and the players that we want to get.

“Do I have £100m to spend? No. Is there a number? No. But there are players and positions we'd like to strengthen.

“We're trying to do that and we'll try to make offers. To make an offer you need money.”

On the other side of the coin, Poyet revealed the club has received no offers for any of their players, including Steven Fletcher, who is reported to be a target of several clubs.

The Uruguayan manager admits he can’t go on record as to say no-one is for sale, but insists it would take a big offer to tempt the Wearsiders into selling.

“I like to be honest with the players,” Poyet said. “How can I be honest with the players and then tell people if you make an offer for him we'll let him go?

“I don't go the other way, either, and say nobody's for sale. I would be lying to you. If somebody came in for one of the best players in the club and gave me £50m for them, they're gone. How many times do you see people saying 'he's not for sale' and then he's gone?”

Alonso has made only six appearances for Fiorentina this season, but Poyet, who revealed he has been an admirer of the 23-year-old for some time, is confident the left-back will be ready to play on Sunday.

He said: “His first game will be against Carlisle. Because of my past in Spain I watch a lot of Spanish football. Even though Marcos played just one game for Real Madrid I'd see him play. When he came to Bolton from Real it surprised me.

“We played against him last year at Brighton (for Bolton) and he scored against us. We were looking for a player in that position before we got Wayne Bridge. We were looking at him for the future but when we found out he was going to Fiorentina, we stopped, but we always kept an eye on him and he became available again.

“He's been here doing tests and fitness work. Everything's done and it's just a matter of making sure everybody's happy. If nothing crazy happens between now and then, I'd like to see him play against Carlisle.”