OWEN Coyle has revealed that Burnley have already had bids rejected for two different players this summer – but he is taking a patient approach as he prepares for the Clarets’ first season in the Premier League.

Anticipation of a return to the top flight for the first time since 1976 reached fever pitch yesterday when the fixtures were released, with the Clarets handed an away match at Stoke City on the opening day.

Coyle is now focused on strengthening his squad before that August 15 date at the Britannia Stadium and, despite only returning to his desk on Monday after a well-deserved holiday, the boss has spent much of the past three weeks making plans and pursuing targets.

The manager is giving nothing away about the identity of his targets, dryly remarking that he was ‘looking to strengthen defence, midfield and attack’.

But Burnley, who will have comfortably the lowest budget in the Premier League, have already been linked with a vast array of players this summer.

Defenders Rhys Williams and Russell Anderson, who both had loan spells at Turf Moor last season, have been among those – as have SPL midfielders Andrew Driver and Scott Arfield.

A number of strikers – such as Swansea’s Jason Scotland, Manchester United’s Danny Welbeck and Reading’s Kevin Doyle – have also been linked, and Coyle intriguingly mentioned in passing that he had spoken to Sir Alex Ferguson this summer about a subject he did not wish to specify.

Williams, who yesterday made his debut for Australia in a World Cup qualifier against Japan, has said that Middlesbrough want to keep him and he is keen to help them return to the top flight.

Confirming that Burnley have not made a £1.5m bid for the right back as reported, Coyle said: “I’ve not spoken to Middlesbrough about him.

“He’s a player I like, there’s no doubt about that, but I’m not going to get involved with the speculation about you’re after this, that and the next thing.

“What I would say is that I’ve already put a couple of offers in for players at different places and they were initially rejected.

“Then you move on or else you revisit it. That’s where we are and Rhys Williams wasn’t one of the players we made an offer for.

“I’ve said before we will not be able to compete with the big hitters in this division, or even the lower hitters, but we’ll do our best for Burnley Football Club.

“And the players I will look to target, I will make sure they are the right type to play at this football club.

“There’s no panic. I know fans and everyone else are saying let’s go to Tom, Dick and Harry and get them in tomorrow.

“But we have to make sure they’re the right type of players - for the longevity of the club and to make sure it’s run well for years to come.

“As a manager it would be remiss of me just to have a knee-jerk and say it’s just about next season.

“Of course it’s an unbelievable challenge and we want to do everything to make sure we stay in it, but you have to have a bit of common sense and have a long-term plan.”