Cardiff City owner Vincent Tan is "extremely upset" manager Malky Mackay said the club needs to sign players in the January transfer window.

Mackay spent £32.35 million in the summer but is adamant the Welsh club need to reinforce their squad if they are to avoid an immediate return to the Championship.

The Scot's relationship was already estranged with Tan, who has tried to pass down tactical instructions to the bench during games this season, and the Malaysian has effectively exacerbated the tension between the duo.

Bluebirds chief executive Simon Lim said in a statement:

"Tan Sri Vincent Tan was extremely upset to read quotes from the manager concerning the possibility of new recruits, before he had been informed whether funds would be made available.

"He believes that doing so unfairly raises supporter expectations, placing unnecessary pressure on the club.

"His view is that due to the funds already committed, including the originally-authorised summer transfer budget of £35m that rose to £50m in total, including add-ons, the manager has been fully supported.

"The overspending of £15m has upset Tan Sri greatly, resulting in the removal of Iain Moody as head of recruitment. As such, he has stated that not a single penny will be made available in January.

"Having been the highest-spending promoted club and the seventh-highest spender in the Premier League last summer, the owner believes that the manager has been given the best possible chance of retaining our Premier League status."

Following Cardiff's 1-0 victory over West Brom on Saturday, Mackay said: "It would be great if we can bring in three quality additions to the squad.

"I would look to strengthen all three departments in terms of a defender, a midfielder and an attacking player."

Cardiff are currently 15th in the Premier League table but the instability at the club could threaten their top-flight status.

Mackay was seriously undermined when Iain Moody, Cardiff's former head of recruitment and one of his trusted aides, was sacked by the club in October and replaced by 23-year-old Kazakhstani Alisher Apsalyamov, who has no experience in football and is a friend of Tan's son.

Calamitously, Apsalyamov had to step aside temporarily over a visa issue and Moody has joined a resurgent Crystal Palace.