Chief Executive Derek Bowden says the Blues will not be forced into making sales over the summer, despite failing to reach the Premiership for the third year in succession. A number of Town players have already been linked with moves to the Premiership during the close season.
Bowden told the club site: "We're not in a situation where we need to sell players.
"We need to start planning for next season and we'll have a look at the squad in the cold light of day. Joe Royle and his team have already started to do that.
"But we have never planned to have the Premiership income. It would have been great to have that money and to use it wisely, but we've always looked ahead and worked on a Championship budget."
Striker Darren Bent seems the most likely player to leave Portman Road for the Premiership over the summer. The England U21 international's contract is up in June 2006 and the club will be keen not to miss out on achieving a fee for his services.
Kelvin Davis, whose deal also ends in a year's time, has also been mentioned in connection with a Premiership move.
Town also have a number of senior players who are out of contract this summer - Jim Magilton, Fabian Wilnis, Pablo Couñago, Shefki Kuqi and Drissa Diallo. Manager Joe Royle will decide over the next few weeks he wants to hold on to.
The Blues have already told youngsters Jerrome Sobers - who spent the latter part of the season on loan at Brentford - Ben Patten, Daniel Flack, Fraser Beveridge, Liam Manning and Adem Atay that they will not be offered new deals.
Monaco loanee Jimmy Juan will stay at Portman Road for 2005/06, while Canadian international winger Jaime Peters will sign a deal in the summer. Striker or midfielder Dean McDonald has won a one-year contract with the club.