George Burley says that he still has no idea who will be leaving Portman Road over the summer. He adds that there are obviously players he wants to hold on to but reiterated that every player has his price.
The Blues' boss said: "I don't know who's going or who's staying, but it has to be a two-way thing. If players don't want to leave they don't have to.
"Naturally, there are players who have done exceptionally well, and are regulars in the team, that you would prefer not to sell. But football is a business, don't forget."
Earlier in the week Burley said he was very keen to keep skipper Matt Holland, but says that even Manchester United would consider significant offers for their top players: "Every player has a price. I'm sure even David Beckham does and it doesn't matter what club you are. If another club meets your valuation of a player then you have to listen to all offers."
Finidi George, Matteo Sereni and Titus Bramble still look the favourites to make the big money moves over the summer. Atletico Madrid have been linked with the Nigerian while Parma have said they are interested in Sereni and Newcastle seem all but certain to sign Bramble.
Burley also says that Amir Karic will remain on loan at NK Maribor for the forseeable future. His current spell with the Slovenian chanpions runs out on June 30th. Burley will hope the left-sided player impresses someone during the World Cup.