Bolton manager Owen Coyle has insisted he is not under pressure to sell defender Gary Cahill and striker Johan Elmander in January.
The club this week announced record losses of £35.4m for the year to 30 June, leading to a total debt of £93m.
But Coyle said: "If and when the right offer comes in for anybody you would have to look at it.
"But I do not feel under any more pressure today than I was two days ago to sell any players."
Cahill, who made his England debut against Bulgaria in September, has attracted the interest of a number of clubs but insisted on Thursday that he was concentrating on staying at Bolton while in-form Swedish international striker Elmander is out of contract in the summer.
This page is best viewed in an up-to-date web browser with style sheets (CSS) enabled. While you will be able to view the content of this page in your current browser, you will not be able to get the full visual experience. Please consider upgrading your browser software or enabling style sheets (CSS) if you are able to do so.