The Black Cats are currently seven points from safety, albeit with three games in hand on those around them.
"I was talking to [sporting director] Lee Congerton. He came over and told me a couple of things he was doing, and I was tempted to click on the plan for pre-season in the Championship and have a look," Poyet is quoted as saying by The Telegraph.
"We've not put anything in place for that yet, but I was tempted. I nearly looked, but I'm not planning for that yet. If people say you're planning for games in the Championship you're expecting to be there. I'm not, but you have to have an element of realism.
"We need to start planning for all eventualities. You've got to start looking for players because everything changes. It's the worst situation for everyone, because you've got different scenarios to consider."
Sunderland face Tottenham Hotspur at White Hart Lane on Monday night.