The club has diverted a couple of millions from the player to the managerial salary budget to ensure they get the highest quality candidate available.
But there’s still a feeling of frustration and disappointment that Rafa Benitez was stolen away by Real Madid of all clubs when he was all but signed, sealed and delivered as the next Irons boss.
A well placed insider told ClaretandHugh: “There’s real frustration among some fans who believe we should have had things tied up by now but Rafa was within a couple of hours of signing.
“Now we are having to reassess all the options but one thing the club won’t worry about is wages. They can satisfy any boss on that level which is why they are being very choosy and careful.
“They have no doubt they will bring in a top quality candidate – salary won’t be an issue for the right man.”