IT looks like it's going to be a silly summer of transfer speculation as far as Burnley is concerned.

But at the moment, it's for all the wrong reasons.

Stan Ternent has already released 13 members of his squad in an effort to hack down the wage bill.

His intentions are to replace them with players of a similar, if not better, quality who he feels are capable of resurrecting the Clarets push for promotion but, at the same time, be prepared to play for less money.

Like a lot of Football League clubs, Burnley have had to cut their cloth accordingly to swim with their necks above water financially, meaning players who may have been offered contract extensions, such as Ian Cox and Steve Davis, were shown the door.

But their evident monetary concerns have acted as bait for rival First Division clubs who are fortunate to have a bit of money to play with in the close season.

Norwich City this week admitted they would be keen to see Gareth Taylor in a bright yellow shirt next season.

The Canaries aren't what you'd describe as loaded, but manager Nigel Worthington has had a favourable response from his board of directors after handing them a list of 10 players who he would like to sign before the start of the next campaign.

Not surprisingly, Norwich's initial enquiries have been knocked back by Burnley, who would be exceedingly loathe to lose one of their most prized assets and a player who has improved in all areas of his game since last season.

But the manager has previously admitted that they would have to consider a good offer for any of their star men, including Taylor, Robbie Blake and Glen Little.

It just depends on what they deem to be a good offer and how much Norwich are prepared to pay. Would half a million be enough to be tempting?

But it's not just clubs who have the option of spending this summer that are keen to lure players away from Turf Moor.

Drissa Diallo, who is mulling over a new contract from the Clarets, is being eyed by Ipswich Town manager Joe Royle.

A friend of Ternent's, Royle is obviously impressed by the talented defender which his pal unearthed in the New Year.

Ipswich's hands are tied after going into administration. But if, at the end of it, they can offer Diallo a better deal than Burnley, the Mauritanian has some decisions to make.

The summer transfer talk may not end there if Reading do the business over Wolves tonight, make it into the play-off final then earn a place in the Premiership. If that was to happen, and they felt Little could do a job with them in the top flight, then Burnley could be filling even more voids in the squad.

But there is tangible determination at the club and you sense they will face whatever comes their way head on.