Hatters boss Graeme Jones is well aware he will have to be a shrewd operator during the transfer window as he bids to get the squad in place for the 2019-20 Championship campaign.
The Luton chief has already admitted a 'comprehensive list' of targets is in place to help improving the playing personnel at Kenilworth Road, and knows he will have to use the funds available to him wisely.
Jones said: "I’ll have to be very, very sensitive and very, very shrewd with the finances in order to get the players in that I’m looking for, but I knew that before I took the job.
“It’s something that appeals to me, we had a small budget that nobody talks about at Everton Football Club, we were in the Premier League.
“I think we made them money over three years and we finished with the record number of points, 11th, 11th and two domestic semi-finals, the last team in Europe, so it can be done.
“It’s obviously a greater scale because of the Premier League finances, but I’ve not really been used to working any other way and it’s something that I’m embracing, I think it’s reality which I like to try and keep things as real as possible.”
Jones could also dip into the loan market as well in a bid to bolster Town’s squad, adding: “Yes, we have to look at every single market.
"The loans is another area we’re going to look at, but we’ve got to be realistic for the football club.”