Boss Jim Magilton has admitted that he will consider offers for Alan Lee and Gavin Williams. However, bids would have to be large and the same goes for the other members of the Town squad. Meanwhile, Carlisle's Karl Hawley is the latest striker linked with the Blues.
Magilton says very significant bids could see Lee, Williams or any other member of his squad leave: "It would have to be an offer we couldn't refuse. At the moment they are not going anywhere - unless we received a fantastic offer, one that was too good to turn down.”
Speculation regarding Williams's future in particular has been rife since the pair were amongst the players to go on the unauthorised trip to Amsterdam. Magilton denies that the duo are in a position any different to the rest of his squad and says he is yet to receive offers for either of them.
Swansea chairman Huw Jenkins said earlier today that his club had been quoted a fee of £1 million for Williams by Town, however Magilton says that an acceptable offer for the Welsh international would be double that figure: "If a club came along and offered me £2 million for Gavin he could go. That's what I mean by a fantastic offer.
"When he's fit and well Gavin is as good as anything in this division and he is good enough to play in the Premiership.”
Williams said in the Welsh press at the weekend that he has been told he can leave Portman Road, but Magilton suggests the comments shouldn't be taken seriously: "Once players get in front of a microphone they will say silly things.”
The Town manager says he is confident that he will have a new striker in his squad before the transfer window closes at the end of the month.
Speculation regarding the Blues' target has quietened down in recent days with Town perhaps waiting until after the weekend and a possible boost to their finances before making a move.
Should the Blues defeat Swansea in the FA Cup at Portman Road on Saturday, Magilton's transfer war chest could be swelled by a fifth round tie against a Premiership club.
Several of the players linked with the Blues in recent months have already moved on, although there has been little mention of Sheffield United's Steve Kabba in connection with Town or any other club in recent days.
Carlisle striker Karl Hawley is the latest player to be mentioned in connection with the Blues, with Norwich and Leicester also linked.
Hawley, 25, is out of contract in the summer and has refused a new deal. The former Walsall man — who has had loan spells with Raith and Hereford — has scored 49 goals in 129 games since moving to the Cumbrians in 2004.
SK Brann frontman Robbie Winters, whose agent recently confirmed contact with Town, has not been offered a contract by Oldham after a trial at Boundary Park.
Latics boss John Sheridan says the 32-year-old former Aberdeen striker wasn't fit enough: "He hasn't played for six weeks and is miles off the fitness required.
"He has also got one or two little things on the go and I have told him to keep me updated with his progress. Robbie is still a bit rusty but showed that he is an excellent player.
"He has great technique and you can tell he has been around, his touch and movement stand him out as a quality player."
Winters said in the Norwegian press today that he didn't fancy Oldham in any case and has now joined Bristol City on trial, although ideally the one-time Scottish international would like to move to a Championship club.
Everton are the latest Premiership club to be linked with Leeds frontman David Healy. The Northern Irishman, a player Jim Magilton is known to rate, has also been mentioned in connection with Sheffield United, Wigan and Watford since the transfer window opened.
Elsewhere, former Town loanee Jay McEveley is being linked with a move from Blackburn to Derby County and ex-Blues striker Marcus Bent is claimed to be part of a swap deal which would see him move to St Etienne in France and Frederic Piquionne join Charlton.
Meanwhile, Swansea are reported to have sold only around 2,000 of the 4,362 seats they have been allocated for Saturday's fourth round cup game.