Last Updated: Fri, 20 Apr 2012 10:25
Tony Mowbray admits decisions have already been taken on players who will leave Middlesbrough if they face another Championship season.
Only victory in their final two games will keep alive Boro's slim hopes of making the play-offs and even then, that might not prove enough.
Midfielder Barry Robson will leave for Vancouver Whitecaps and Andy Hammill will return to parent club Wolves at the end of the campaign whatever happens, while Matthew Bates, Justin Hoyte, Tony McMahon, Malaury Martin, Bart Ogbeche, Danny Coyne, Jonathan Franks and Jonathan Grounds will all be out of contract.
Mowbray told the Northern Echo: "We have already made most of the decisions in our mind.
"I have talked about the financial situation quite a lot recently, and that obviously dictates what can be offered and what can be done.
"We need to find some money to change the squad around a bit, so there might be a scenario whereby certain players that are more than capable of helping our squad are not re-engaged."
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