Boss Joe Royle says one or two players could leave Portman Road over the summer. While the Blues have stated they will not be selling youngsters like Owen Garvan and Shane Supple, one or two other players may be sacrificed as Royle seeks to strengthen the overall make up of his squad.
The Town manager said: "I still have one or two hard decisions to make.
"There will definitely be new players coming in - a minimum of two and possibly even three - and at this stage I cannot rule out others leaving."
One player the Blues may be considering allowing to leave is second choice keeper Lewis Price. The Wales international would command a six-figure fee which could be used to make additions ahead of 2006/07.
Royle is known to want to bring in a young central defender, a striker - preferably former loanee Ricardo Fuller - and may also want a holding midfielder to replace the departing Kevin Horlock and Jim Magilton if a deal for Jimmy Juan cannot be agreed with Monaco.