The Clarets boss has tabled offers for unnamed targets, and he is also eager to tie up the futures of the out-of-contract players offered new deals.

After withdrawing the offer made to Jon Harley on Friday, Coyle is optimistic of agreeing terms with Brian Jensen, James O'Connor and David Unsworth, while he also looks to entice Andrew Cole to return to Turf Moor.

Coyle said yesterday: "Most of the lads are away on holiday at the moment, but I would expect Brian Jensen to be done and dusted as soon as he returns.

"I'll have a chat with James O'Connor this week, and we're giving David Unsworth a bit of time, because it's a slightly different situation, as he will have the opportunity to coach.

"He still wants to play week in, week out, and I intimated that I don't think he will play as many games.

"That's his decision, and he has to decide to look at the coaching side of things, or carrying on playing regularly elsewhere."

But Harley has played his last game for the club, as Coyle confirmed: "I made an offer to Jon, and he wanted time and this and that.

"He felt that was in his best interests.

"I wanted to know whether he wanted to be a part of things or not, the offer was what it was, and he said he couldn't accept it.

"So the offer was withdrawn, and we wish him well.

Harley, player of the year in 2005/06, joined the Clarets from Sheffield United in August 2005, and made 126 appearances, scoring three goals.

And though Coyle has cover for Harley in the shape of Stephen Jordan and Unsworth, should he extend his deal, left back is an area he intends to bolster: "Stephen Jordan is under contract, but I will probably still look to strengthen that area.

"I have in mind players I want to bring in, and I have made a couple of offers here and there.

"I know exactly where I want to strengthen."

Cole, released by Sunderland on Thursday, could be a permanent addition after his successful loan spell, and Coyle is looking to sit down with the prolific marksman: "Andrew Cole has had a break, but he's back now and I'll be looking to have a chat and see what happens from there.

"We haven't had extensive dialogue yet, but we'll see what we can do and look at the finances, because that obviously comes into it."

Burnley were linked with Manchester City's Chinese international defender Sun Jihai over the weekend, but the speculation appears well wide of the mark, and Coyle pointed out: "You will be linked with everybody at this time of year, that's what happens.

"At the end of the day, there are a lot of players out there, and we have to make sure we bring the right ones in within our structure, and identify the right players."

Another player rumoured to be interesting Coyle is Blackpool's Latvian defender Kaspars Gorkss.

The 26-year-old has also been linked with Crystal Palace, Watford, Preston and Rangers, and is believed to have a £250,000 price clause in his contract.

Gorkss impressed against the Clarets at Bloomfield Road on New Year's Day, scoring the opener in a 3-0 win, but Coyle is keeping his cards close to his chest: "There are always names bandied about, but I won't speak about other teams' players.

"The lad is a decent player, but it's not as if he's a free agent, he is under contract and I won't get involved in speaking about other teams' players."

Elsewhere on the Fylde coast, another player has been the subject of speculation linking him with a move to Turf Moor.

Kirkham and Wesham's Wembley FA Vase hero, 17-year-old striker Matt Walwyn, has been heavilly linked with the Clarets after his match-winning brace on Sunday.

Son of the rugged late Blackpool and York frontman Keith, Walwyn broke into the Kirkham first team squad before Christmas, and has scored nine goals in just six starts, including a hat-trick in the Vodkat League Second Division at Darwen.

The student turned down a contract at Bury following a successful trial last summer, to complete his PE, Biology and Business Studies A-levels instead.

A former Blackburn Rovers academy player, Czech side FK Most have also expressed an interest in Walwyn, who would like to follow in his father's footsteps by playing in the Football League: "That would be nice, but I'm keeping my options open and have applied for business management courses at University."

Kirkham boss Mick Fuller said on Sunday: "Matt is a fantastic prospect and has pace to burn. He has proved a point, that he can finish.

"Fortunately we've got him on a contract at Kirkham, but I'm sure there will be interest from clubs higher up the football ladder in the coming months."