Middlesbrough chief executive Keith Lamb has warned the club's players that there will be 'casualties' after their promotion failure.
Lamb revealed that, although having overseen a number of changes, boss Gordon Strachan still intends on making some major alterations this summer.
But Lamb also insisted that funds would be available to Strachan to do what he wants at the end of the season.
"We've got a relatively long short-list," said Lamb.
"He (Strachan) has already got a list of targets and we're already talking to their clubs and their agents.
"You'll see some significant movement in and out.
"The manager thinks the squad needs quite a considerable amount of tweaking.
"There will be casualties, there are a number of people around the football club who are aware of relegation but think it's everybody else's fault but their own and we can't have that."
On the finances he added: "We will be one of the best resourced teams in the Championship next year, make no mistake about that.
"We'll have as much money as all three relegated clubs.
"We'll have about seven times more than the rest of the Championship clubs in terms of broadcasting revenue and other income, other than through the turnstiles."
One of those players who could be heading for the exit door is Emanuel Pogatetz, who is out of contract in the summer.
But the Austrian insists he is open to the idea of remaining at The Riverside, saying: "It all depends now on the next couple of weeks.
"We will see if the club wants to keep hold of the good players and add a few more signings, or if the club plans to make even more cuts.
"I didn't sign on for anyone else, even though I've been allowed to since January, because that's what I wanted to wait and see.
"I definitely want to be part of a team that can win promotion to the Premier League. There is nothing I want more than getting promoted with the Boro.
"It would be brilliant for me because I'm very happy in the area and I've had five brilliant years here. But to play for a team with no ambitions is something I don't want to do.
"I really don't think that Boro will be a team like that next year, but it all depends on what the club want to do. If they would offer me something, I would definitely think about it."