As PNE were linked with two more players over the weekend, the Deepdale boss announced he would be following strict company policy and declining to comment on transfer talk.

North End have stonewalled speculation in previous transfer windows – a decision taken at boardroom level to prevent gazumping.

And Irvine looks set to follow suit as the guessing game intensifies ahead of next season.

"There are so many people involved in deals now and therefore so many things that can go wrong," he said.

"So the last thing I am going to do is start telling everyone who I am looking at.

"I would much rather announce things when they have been done. That's
the way I would like to work."

The latest players said to be interesting Irvine are former loan signing David Jones from Derby County and goalkeeper Greg Fleming from crisis club Gretna.

Central midfielder Jones is reported to be surplus to requirements at Pride Park following relegation from the Premier League, although the Rams are said to want to recoup the £1.1m they paid Manchester United 16 months ago.

The player made 25 appearances for PNE during a five-month loan spell at Deepdale in 2005 before opting for a spell in Dutch football.

Keeper Fleming, 21, is on a free transfer and said to be interesting a number of clubs in England.

According to reports north of the border, Billy Barr watched the Scotland Under-21 international keep a clean sheet in Gretna's 1-0 win over Hearts last week.

Goalkeeping coach Dave Timmins is also said to have watched him at an earlier game.

With continued speculation linking Aberdeen right-winger Barry Nicholson and Dundee United central midfielder Mark Kerr showing no sign of abating, Irvine admits it could simply be down to the fact he is Scottish.

"I think people are just linking a Scottish manager with Scottish players," he told the Evening Post.

For more from Alan Irvine read Monday's Lancashire Evening Post.