Town manager Joe Royle has confirmed that the club would have to consider any bids coming in for Marcus Bent, Pablo Couñago and Martijn Reuser. Theose three are Town's highest-paid players and the only ones still left on Premiership contracts.
Royle says that Bent, on loan last season with Leicester, will return to Portman Road for the start of pre-season training on June 28th, but it appears likely he will be gone before the beginning of the season proper.
Royle told the club site: "Marcus is registered with us now and if the situation remains as it is, he will be back with the rest of the squad for training at the end of this month.
"But as one of the top wage earners at the club there is no disguising the fact that if the right offer came in for him we would have to listen.
"That also applies to Pablo, another of the higher earners, while Martijn Reuser has been available on a free for while now."
Royle also revealed that he has a list of players to target should members of his current squad depart: "I have players in mind should Jermaine Wright leave and the same should Pablo and Marcus go.
"If Pablo and Marcus are with us next season, there will be no need to bring in a new front player."