Nigel Pearson has confirmed he was on a scouting mission at Oxford's game with MK Dons alongside assistant Curtis Fleming as he attempts to even up the wage structure at the club.
The Bristol City manager was in the stands on April 19 at the Kassam Stadium to see Oxford secure a narrow 1-0 victory as he steps up preparation to reinvest in his squad over the summer.
Despite media reports, Pearson admitted centre-back Elliott Moore wasn't one of the names on his shortlist although wouldn't give any clues as to which players he showed an interest in.
Oxford possess a number of talented players with Championship suitors including centre-back Luke McNally, midfielder Cameron Brannagan and winger Mark Sykes. City also have a transfer relationship with the Us following the purchase of Rob Atkinson last summer, Callum O'Dowda in 2016 and loan to the Kassam Stadium of Matty Taylor.
"I was at Oxford watching Oxford versus MK Dons," Pearson said. "I’ve had Elliott Moore at Leicester and at OH Leuven. Why would I go and watch him in a game if I was going to watch Elliott?
"He’s a good lad, he’s doing well at the level he is playing. Who I am looking at is nothing to do with you quite frankly.
“It was two decent times with a number of players in there who may or may not be able to make the step up.
“The watching brief for that is me and Curtis (Fleming) decided to just go and have a look at one or two players who we have been viewing over a period of time. And Elliot wasn’t one of them as it happens. It doesn’t matter. I am allowed to go to games from time to time.”
Pearson was eager to reiterate that he was determined to sign players that stick within the structure of the club as he attempts to change the culture around the club and lower the wage bill.
That will also almost certainly lead to the summer departure of high earners Nahki Wells and Kasey Palmer who have been on the periphery of the first-team all season, should suitable buyers be found.
City's wage bill has steadily grown since they won promotion to the Championship in 2014/15, rising from £33.5m to a record £35.3m in the accounts for 2020/21. Although the club estimate last summer's release of 10 first-team players helped bring it down significantly, with further reductions to be made.
City have been paying 212 per cent of wages in comparison to the income received. To put it in layman's terms, that's £212 on wages that cover players and staff members for every £100 they received through income. Something that simply cannot happen again and will dictate their investment in this coming window.
"We're not going to sign players who are... we don't want marquee buys," he added. "We don't want players who are going to sit outside of the structure - we're not doing that. If you want to build sides, you build sides.
"You don't put players to fill holes for quick fixes, I don't work like that and I'm not going to start now. The circumstances don't dictate that.
"A lot of the players that haven't featured this year, it's not their fault they are on the money that they are on, good luck to them. We put them on that money and they are earning that money, never blame players for earning that money.
"What I would say is, I'm looking at it from a picture of how we can be a squad with a more even wage structure, there will be outlines in that for two or three years yet. Those players that are here will be treated like everyone else and will be expected to fight for their place.
"We know we need to make changes and it could take one, two or three years to do that. Just because of how long people's contracts last and the wages they have. Even if we have £10m or £12m to spend and if we felt the players pointed in our direction weren't value for money, I wouldn't take them."
SIGN UP: For our daily Robins newsletter, bringing you the latest from Ashton Gate
