First on the chopping block could be former Hearts striker Uche Ikpeazu, according to a report.
The 26-year old spent two years at Tynecastle after then Hearts boss Craig Levein signed him from Cambridge United in 2018.
He fell out of favour under Daniel Stendel and left the club having made 55 appearances with 14 goals in all competitions.
Ipkeazu returned to England to sign for newly promoted Championship side Wycombe Wanderers but was unable to help them avoid relegation during the 2020/21 season.
Middlesbrough purchased him for an undisclosed fee and he was a regular in the starting line-up under Neil Warnock but new boss Chris Wilder is reportedly planning to recruit a centre forward in January and it looks like it will be one in and one out with Ikpeazu expected to move on.