Town are being linked with a summer move for Hibs striker Derek Riordan. The Scottish international has a year left on his deal and has been mentioned in connection with a number of clubs.
Riordan, 22, has turned down a new deal with Tony Mowbray's club and is reportedly interesting Sunderland and Derby. The fee for the former Cowdenbeath loanee's services has been variously reported as somewhere between £500,000 and £1 million.
Despite Bent's impending departure, boss Joe Royle may decide that he doesn't need to bring in a like-for-like replacement for the England U21 international from outside the club.
Spaniard Pablo Couñago now looks back in favour and set to stay at Portman Road, perhaps to fight Dean Bowditch for a place alongside Shefki Kuqi, assuming the out-of-contract Finn remains a Town player.
Dean McDonald, primarily a striker during his Arsenal days, is being offered a year's contract, while Canadian international winger Jaime Peters, who will sign in the close season, has also played up front.
In addition the Blues have 17-year-old FA Youth Cup stars Darryl Knights and Billy Clarke waiting in the wings, although they are probably too young to become first team regulars during the coming season.