Coventry City Chairman Ray Ranson has said that the Sky Blues will be strengthening their squad in January.
Speaking to the CT, Mr Ranson said: "The manager was invited to a Board meeting the other night which happens a couple of times a year and we spoke about being active and what we want to do, so it is not a case of sitting here and hoping and praying that we won't get any offers for Westwood and Best.
"We are fully expecting offers for Westwood and Best. Whether they match our valuation is another matter, but if the players want to go and it is attractive, we have got our ducks in a row, for the want of a better phrase, in terms of how we are going to reinvest some or all of that money.
"We have got a list of players in various positions where Chris wants to strengthen and where they are and how much we think they will cost etc, and more importantly. whether they will come to Coventry City.
"The Jermaine Beckford situation was a case of 'is Leeds United a better proposition than Coventry City in the Championship but you would have to ask him that."