Dundee sit second bottom in the SPL, just one point better off that city neighbours United, and Marr said, “It has not yet been decided whether we can bring in new players in the January transfer window.

“We have a board meeting on Friday to discuss whether there is any leeway to help with regard to new players. Team manager Jim Duffy will also attend that meeting.

“During the window last season, we brought in Neil Barrett and Sebastian Kneissel on loan, albeit the latter didn’t work out because of injury.

“Jim Duffy’s contacts are going to be very important again and it might be that we can look at something like that again.

“It is possible we could move out players to release funds. We have been looking at the current playing staff in detail because we have so many players out of contract in the summer.

“We have been disappointed by some of the performances, but Lee Wilkie’s return will be a big bonus, and Fabian Caballero is getting fitter all the time.

“Our budget has always been based on being second bottom of the league at worst, and does not include income from cup games. The fact we are drawn away to Hibs in the Scottish Cup — and they are flying at the moment — means we could get a decent pay-out from that tie. That income could go to funding new players.”

Jim Duffy today confirmed that, should funding be made available to him, he has drawn up a list of targets.

“Things change so quickly in this game that you always have to have players in mind to come in,” said the manager.

“Financially, it’s extremely difficult at the moment, but I have to say other clubs I have contacted have been extremely helpful. In many cases, clubs intimated they will pay 50% of their player’s wages if we take them on loan, but other things, like accommodation for the player during the loan, still make it difficult for us to put a deal together.”

Meanwhile, skipper Barry Smith will be in his usual place when the Dark Blues visit Dunfermline on New Year’s Day.

Smith had a couple of stitches inserted into a lip wound after Monday’s defeat against Kilmarnock at Rugby Park.

However, despite their defensive frailties, Lee Wilkie won’t be involved against the Pars.

“Big Lee is continuing to make good progress,” continued Duffy.

“However, it is difficult at this time of year to find practice games for him to play. Besides, I don’t think Dunfermline’s artificial turf is suitable for him to return to the first team, so he won’t take part in that game.”

Jim dismissed stories that he had spoken to Stevie Crawford as “a pub rumour”.

With Sancho out of contract at the end of the season and given the financial restraints at Dens, Dundee, in particular, could be vulnerable to a swoop when the transfer window opens at the weekend.

The Trinidad international first came to boss Jim Duffy’s attention during a winter break visit to the Caribbean just under two years ago.

Red tape meant it was another six months before he could be signed, but since the beginning of last season he has become an important member of the squad and this season has become one of the team most consistent performers.

He will be offered the chance to extend his stay in the City of Discovery, but, with money tight, he is likely to have the opportunity of considerably increasing his salary by moving.

With Scotland defender Lee Wilkie almost back to match fitness after 11 months out with knee trouble, Dundee would be able to fill the gap if Sancho left next month.

That means if Livi do come in with an offer the Dens board may feel the chance to improve the financial situation, albeit slightly, by selling a player who could go for nothing in the summer, would be too good to pass up.

Ironically, if Gough instead decides to go to his former club to get McCracken, United could be happy to do business.

He has slipped out of the first team in recent weeks, though he was a sub against Hibs on Monday. With Paul Ritchie set to sign a long-term contract and a move for ex-Dundee man Lee Mair a distinct possibility, McCracken could be surplus to requirements at Tannadice.

“Yes, I would put all four goals lost on Saturday as in the crazy category, but our defensive record going into that game was good,” said McCall.

“I didn’t build up the reputation I have — or had until about four months ago — by slating my players in public. I’ve worked under real adversity at clubs like Clydebank, Morton and Airdrie, but I still managed to get myself a decent reputation and win a move to a big club.

“That reputation was enhanced last year because we did so well, but, this season, we’ve gone backwards and, as the manager, I carry the can for that.

“There are players who have not performed as well as they can, and there have been a variety of reasons behind that, but no one goes out and deliberately doesn’t try. They are a good bunch of lads and I brought most of them to the club, so my attitude towards them won’t change.”

The manager met with chairman Eddie Thompson yesterday and his position as boss looks safe in the short term. However, after facing Rangers on New Year’s Day at Tannadice, United have a potential Tennent’s Scottish Cup banana skin at Gretna, followed by a trip to Tynecastle.

Then comes an even more crucial spell as they tackle clubs currently around them in the relegation zone — Dunfermline (a), Dundee (h), Livingston (a) and ICT (h).

United are to step up their bid to sign unsettled Steve Crawford from Plymouth Argyle. The Tangerines are in a battle for his signature with Aberdeen, Hearts and his former club Dunfermline, with the capital side looking favourite to land the Scottish international. However, it is believed Eddie Thompson has made funds available to tempt the striker to Tayside.

The club are also still talking to central defender Paul Ritchie in the hope that he will extend his stay at Tannadice.

“We will see how things are as we approach kick-off and take things from there,” said manager John Connolly.

Hamilton play on a plastic surface, but John said that held no fears for his team.