Hatters chief executive Gary Sweet was remaining tight-lipped on whether the club had submitted a bid for Crawley Town striker James Collins.
There has been increased speculation in recent weeks that Luton, along with fellow League Two side Coventry, have both submitted six-figure offers for the 26-year-old, who notched 22 goals in 51 games for the club.
There’s no strategy in the window where you rush at it and get players early, or wait until the last minute and get players late.Gary Sweet
New Red Devils boss Harry Kewell has insisted he wants to keep hold of his leading marksman and when asked if Luton were interested in signing the former Aston Villa trainee, Sweet said: “We’re not going to speculate on that or any player.
“To do so, on any player would only perhaps limit our chances of getting him, so why would we do that?”
Sweet did confirm though that there will be more arrivals at Kenilworth Road over the summer, after Alan McCormack and Marek Stech both put pen to paper recently.
He continued: “Yes there is, and we’re happy with that.
“But we’re patient and the thing about it is, there’s no strategy in the window where you rush at it and get players early, or wait until the last minute and get players late.
“You just take the opportunities as they arise, and take your time and have the faith that you as a club and we as people, can attract the right sort.
“Every single player that we meet, tends to want to come, so I think we’re backing ourselves on that one.
“I’ll reiterate, the players that we bring in are of a good standard, there’ll be one or two leave as well, so it’s a revolving process.
“We can’t have 36 players in the team. We want to have a little bit more of a compact squad next year, so we’ll reduce the numbers somewhat, so we’re in a good place.”
Town chief Nathan Jones had stated he was looking to bring in six players ahead of the window shutting in August, but Sweet confirmed that number can be flexible.
He added: “It’s not a target. If we can only find four players who are the right players, we’ll only recruit four.
“If we can find seven players who are the right players and it fits with the budget, then we’ll recruit seven.
“The key thing for us was to fill the gaps, the holes where we feel we need strength.
“I think there’s enough creativity in the side, so broadly it’s just bolstering that backbone of the side.
“As you can see, starting with a goalkeeper, central midfielder, so there will be a couple of things down that spine that we’re looking for, but we’ll only do that if we get the right players.”