Coventry City manager Chris Coleman is making plans if Leon Best and Keiren Westwood do leave the Sky Blues.
Both are subject to transfer speculation and with no news of any new cash coming in from City's owners, the Sky Blues may have to cash in on the interest in Best who is out on contract at the end of the season and sell Westwood if a decent offer is received.
Speaking to the CT, the City manager said: “The transfer window is always important but when you have got one or two players coming out of contract or players who are being heavily linked elsewhere, of course you have got to have Plan B, Plan C and Plan D in place and we have, to be fair.
“I hope that we don’t lose anyone but the nature of football and the stats suggest that something will happen, unfortunately, and we have got to be prepared for that.
"And sometimes it is better to be pro-active than reactive, so that’s what I will say to the chairman and the board.
“Of course we know it is financially difficult at the minute and we know it has been tough, but we do need to be pro-active and rather than wait to see if we do lose someone and then go and get so and so, let’s get so and so first because I would rather have someone in and have too many rather than not having any.
"So we need to be pro-active, which we are trying to do in all fairness.”