The Scot has been linked with moves for Toni Kroos, Luke Shaw and a number of players from the Portuguese league, including William Carvalho, Eliaquim Mangala and Jackson Martinez.

And Moyes revealed on Friday that he is getting a clearer picture of who he wants to sign this summer, even though he will be unable to offer any prospective target Champions League football next year.

“I’m well into my planning with my thoughts and ideas getting ready for next year,” said Moyes, who watched Benfica play Porto on Wednesday, according to Portuguese media.

“We’re linked with player after player and, every time I go to a game, I’m supposed to signing three or four players from that game.

“That isn’t the case but everyone is well aware we are looking to make signings and will try to do that whenever the opportunity arises.

“It will probably be after the end of the season before anything takes place but we have got to look to do one or two things.”

Moyes will lose Nemanja Vidic to Inter Milan in the summer while Patrice Evra, Rio Ferdinand and Ryan Giggs are also out of contract.

Question marks remain over players like Javier Hernandez, Nani and Shinji Kagawa, who have all struggled to find a regular first-team spot this year.

Moyes wants to conclude any business as soon as possible, but he admits the World Cup could prove to be an obstacle to his efforts.

“It’s difficult as players are going to be going away for the World Cup so it’s maybe not quite as easy as ideally all clubs would like to get the work done early,” he said.

“We cannot guarantee it but will try to make that happen.”