Crawley boss Steve Evans is set to strengthen his squad in the transfer window, regardless of whether the proposed takeover takes place.

Evans has drawn up two lists of targets he wants to bring in during January, one based on his current playing budget and the other on new investment he would receive if the proposed new owners buy the club.

An undisclosed party are close to sealing a deal to take over at Broadfield Stadium at the end of the coming month and are reportedly keen to give Evans funds to spend.

Evans said: "There is money there now to bring in players but we tend to shop in a different area from what a lot of other clubs shop because we can't afford big wages.

"I have identified the list I want in, allowing for what we have got now, and there will be one or two leaving us based on what we have now.

"Myself and (assistant) Paul (Raynor) have also put a list together because the new perspective owners have said that if your budget was increased by X, what would you do? We have put that plan across.

"They are very keen that myself and Paul are a big part of what they are trying to do but we don't really know them so there is a lot of talking to be done if and when the takeover happens."

Evans says Saturday's 5-1 win at Farsley Celtic illustrated how desperately Reds need to add numbers to their threadbare squad.

Two players were ruled out with flu, Kieran Murphy and Jon-Paul Pittman, leaving Evans struggling to find five substitutes.

He said: "We need to bring fresh players into the football club. We have got 17 but when we have two or three out, you can see how detrimental it is.

"We literally have no one else at the club other than a 42-year-old assistant manager to go on the bench.

"When I looked at the match programme against Farsley, they had 24 or 25 players in the squad.

"We would love that but we know our product has to be affordable, despite my ambitions as a manager.

"When you have won the Conference, and I am the only manager in the league to have won it, it is hard to say you are part of a three year plan.

"We have to stick to it, that's the future and we will see what the end of January, beginning of February, brings with the new ownership.

Reds meet Oxford United at Broadfield Stadium tomorrow, six days after losing 1-0 at the Kassam Stadium.

Evans was furious his side were not awarded a penalty in the first encounter and is confident they can gain some justice.

He said: "We were unbeaten in four before we went to Oxford and we felt only a real diabolical refereeing decision cost us the game.

"We all know it was a penalty and the DVD has since proved it. We just need a bit more consistency and make sure we produce the same kind of football we played in the last half hour against them from the start."

Murphy and Pittman are expected to be back in contention for Reds.

Probable teams Crawley: Ashley Bayes, Paul Watson, Jamie Stevens, Glenn Wilson, Ronnie Bull, Dannie Bulman, Tyrone Thompson, Thomas Pinault, Jamie Cook, Pierre Joseph-Dubois, Magno Vieira. Subs from: Lee Blackburn, Jon-Paul Pittman, Kieran Murphy, Steve Evans, Mustapha Carayol.

Oxford: Billy Turley, James Clarke, Barry Quinn, Michael Corcoran, Alex Jeannin, Joel Ledgister, Eddie Hutchinson, Carl Pettefer, Phil Trainer, Robert Duffy, Yemi Odubade. Subs from: Ashley Barnes, Matt Taylor, Sam Warrell, Matt Day, Declan Benjamin.

Who would you like to see Crawley sign?