The Latics boss admits to having already started trawling the transfer market ahead of next season, with one deal almost done and dusted.
With the joint second poorest scoring record in the Premier League but seventh best defence, it's obvious where Bruce will look to strengthen.

Two of his forward line – Amr Zaki and Mido – are only on loan, Antoine Sibierski looks likely to be released while Marlon King seems unwanted having been farmed out to Hull and Middlesbrough on loan this season.

That potentially leaves Hugo Rodallega as the only striker in the squad, so Bruce may have to be busy in the next couple of months.

He said: "We are eyeing a few targets and you don't have to be a rocket scientist to work out where we are looking and where to improve.

"It's always at the attacking end of the pitch where things are difficult.

"You look at all the Manchester United players, all worth £30m, yet only Cristiano Ronaldo has got more than 15 Premier League goals this year.

"That is how hard the Premier League is.

"For us to find one who is going to get 12 or 15 goals in the league, we have to unearth one.

"We have to keep digging away and hope we can but, make no mistake, it is very difficult.
"Even if you have huge finances, it is not easy to get one who can do it."

Bruce thought he had unearthed a gem in Zaki earlier in the season, but no goals from open play since netting twice at Liverpool in October suggests he'll be heading back to Egypt at the end of the month.
Ecuador international Cristian Benitez remains a summer target, with Bruce travelling to South America last month to run the rule over him.

But he could cost as much as £7m from Mexican club Santos Laguna, a sizeable chunk of the transfer budget.

Bruce said: "It is always nice to get your business done early and we have two or three things bubbling away, although it would be wrong to identify anyone because they are still with their respective clubs.

"We have an agreement in place with a particular club and as soon as the window opens that one will hopefully be tied up."

It's likely the almost-done deal Bruce refers to is the of Honduras midfielder Hendry Thomas.

And it would be second time lucky if the tough-tackling Thomas arrives in the close season.
Latics had him lined-up in a £1.8m transfer from Deportivo Olimpia last summer, only for the Home Office to refuse him a work permit on the grounds he hadn't played enough senior international matches.

But Thomas has been a regular for Honduras for much of this season and should satisfy the criteria this time.

Olimpia are the same Honduran club that Latics signed Wilson Palacios and Maynor Figueroa from in the past 18 months.

Latics will play at League Two side Crewe in a pre-season friendly on Thursday, July 16.