Burnley close in on Nottingham Forest midfielder Henri Lansbury

Midfielder Lansbury is a long term target of Dyche’s and Burnley saw a £3.5m bid for the 24-year-old rejected last summer and a £4m bid dismissed in January.

It is understood the Clarets, who sold skipper Jason Shackell to Derby County on Thursday, have returned with a bid which is close to activating the Forest man’s release clause.

The Clarets made an initial offer of just under £2m yesterday which Forest rebuffed but Burnley returned with a second improved bid with a deal believed to be close.

Dyche is keen to strengthen his squad, but insists the process is not all about money.

Young Everton striker Chris Long continues to be linked with a move to Turf Moor, while Burnley will be stepping up their search for defensive reinforcements after losing Shackell and Kieran Trippier.

Shackell was the most recent after completing a protracted move to Championship rivals Derby this week for a deal understood to be in excess of £3million, following Kieran Trippier’s move to Tottenham Hotspur last month for £3.5m, albeit with a 40 per cent sell-on clause to Manchester City.

The compensation fee set for Danny Ings’ tribunal after the 22-year-old left for Liverpool at the end of his four-year contract will also be a boost to a budget that benefited from a year in the top flight.

Dyche said he understood the fans’ frustrations, with outgoings at this stage outweighing incomings, but explained they are having to play a patient waiting game.

“There are a lot of complexities. It’s rarely just the money,” said the 44-year-old, who has signed right back Matt Lowton from Aston Villa and Belgian striker Jelle Vossen as a replacement for top scorer Danny Ings - with a combined fee of around £3.5m.

“It is frustrating sometimes and I understand the frustration of fans but if it was that easy we would do it early in the summer. But teams hang on to players, they wait and see what the market is and what the shifts are. Everyone wants their pound of flesh financially.

“Things do take time. It can be frustrating, it can be awkward at times, but it is the market and the realities of the market.

“We do have some finance and have pushed some finance certain ways, but even then it’s not about the finance sometimes.

“The club we’re trying with, let’s say, can’t let a player go for certain reasons, maybe their own reasons, maybe they have to get a player in.

“It’s not just the money. Sometimes with the super elite of course it is, or if the club has to sell as we did not so long ago with Charlie Austin. We’re a different animal now, but it still takes time to get these things in place and get them over the line.”

Dyche says it is not just a matter of keeping his cards close to his chest.

“I just think it’s a respectful way of doing it, they are other people’s players and until they become our players we do our business accordingly and in the correct fashion we feel,” said the Burnley boss.

“I try to conduct myself in the right manner.”

Burnley had only Lukas Jutkiewicz as a recognised senior striker for the midweek trip to Scotland, where they beat Rangers in a friendly at Ibrox on Tuesday night ahead of a 3-0 win in a behind-closed-doors game against St Mirren on Wednesday.

They are likely to have a striker shortage again at Chesterfield this afternoon, with Sam Vokes, Vossen and Marvin Sordell all doubtful, while Ashley Barnes is a long-term casualty.

Dyche is expecting at least one of his forwards to report back for duty in time for Tuesday’s friendly at Fleetwood Town, but said the spate of knocks had not influenced his thinking in terms of recruitment.

“It’s not radically changed,” he said. “There are certain situations that have been opening up. We think they’re gathering some pace. All parties are involved and know what our intentions are.”