Following talks with chairman Freddy Shepherd, Roeder has decided the main focus has to be in the final third of the pitch.
With skipper Alan Shearer now retired and youngster Michael Chopra looking certain to leave after being linked with Cardiff, Barnsley and Crystal Palace, Roeder could find himself down to two strikers - Michael Owen and Shola Ameobi.
Albert Luque's failure to establish himself since his £9.5m (?13.8m) move from Deportivo la Coruna has left his future in doubt.
Shepherd said: "After discussing things with the manager, we know what we want and need - and we are on the look-out for attacking players for next season."
Shepherd is not about to reveal his targets, although the Magpies have been watching developments with Manchester United's Ruud van Nistelrooy.