The Millers resume Championship business after the World Cup break against visiting Bristol City on Saturday lunch-time.

Behind the scenes, plenty of work is also going on with the opening of the winter window just over three weeks away.

Manager Taylor said: "We always feel it is an inflated market in January. If we were to buy a player for a fee from another club, it would have to be the right player and the right deal for the club.

Rotherham United chief Matt Taylor. Picture: Jonathan Gawthorpe

"That is always an option, but more realistically we are looking towards loan moves, moves for players of a certain ilk and quality and players that will hopefully make the squad better in terms of quality on the pitch, but also a bit of league know-how and experience.

"We know it’s a difficult market, but when you go into something that is difficult, you have to be prepared as you possibly can and Rob Scott and the recruitment team are working so so hard behind the scenes.

"We have got a lot of names and targets to work through and in the next few weeks hopefully that list will whittle down a little bit.

"We have been assessing our targets and those targets are well under way in terms of conversations with clubs and agents about availability first and foremost."

Another big focus for the Millers is contractual negotiations with key players whose deals end in June.

Taylor says that the club have offered new deals to five of the Millers’ squad.

The influential trio of Chiedozie Ogbene, Ben Wiles and Dan Barlaser, who has linked with a move to Middlesbrough - see their contracts expire alongside Viktor Johansson and Wes Harding.

The club are understood to have a 12-month clause they can trigger in the contract of Wiles.

Taylor, who could be without Peter Kioso (ankle) until the new year, continued: "We have offered five contracts out.

"Hopefully, they will be resolved in one way or the other by the January window.

"You don't want the contract to be open or looming going into that window. We want to plan ahead as well."

Rotherham United boss Matt Taylor gives insight into January transfer window plans