Paul Simpson says Carlisle United are talking to two potential signings after tabling offers.

Days after the Blues’ relegation season ended, recruitment work is being stepped up for the return to League Two.

Manager Simpson said Carlisle have been focusing on two specific targets for a number of days.

He also, though, said United will be flexible with some of their lists of targets at such an early stage in the close season.

“We're certainly talking to two players about offers, that's been going on for a week or so,” Simpson said.

“We would hope to get them over the line.”

Simpson said any confirmed signings are unlikely to be made imminently, with it not yet clarified when the summer transfer window officially opens.

He said it may be the case that agreements are made which then “go in the drawer” before the Cumbrians look to announce deals later.

Carlisle’s boss also said he was targeting players who will “excite the fans” but said there will still be challenges in attracting all the Blues’ top targets, despite their extra financial clout under the Piataks.

“We’re identifying players, but it changes as well because there are players who are being told they're surplus to requirements who weren't aware that they were, probably just like we've had in this football club as well,” Simpson told the News & Star at his post-season press conference before the summer break.

“There'll be changes that happen, but nothing can happen for the next few weeks, and some clubs’ retained and released lists don't come out until the play-offs are finished.

“They have to inform players I think 48 hours after their last game.

“That's something that will keep changing, so we'll keep looking and we're just trying to identify players and trying to get them in.”

Simpson said he hopes the vision of how United are looking to build under their American owners, plus the Blues’ extra financial muscle, will help them lure players to Brunton Park.

But he said there will still be hurdles, including the age-old geographical challenge of persuading players to head to Cumbria.

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“We’re going for players that we think will excite the fans,” he said.

“Unfortunately [in some cases] we've been told no, they're not interested in coming to Carlisle – so we're still going to have that challenge.

“Even though we have got fantastic financial backing, we're still going to have the challenge of Carlisle being where it is.”

Simpson is due to head off on holiday soon but said that, as ever, his phone would be on as the work to rebuild the Blues squad continues.