Oldham have confirmed striker Shefki Kuqi and winger Filipe Morais will not be returning to Boundary Park ahead of next season.
The club have stressed they cannot afford Kuqi's wages whilst Morais rejected the new terms offered to him last month.
Kuqi, who lists Blackburn and Ipswich among his former clubs, scored 11 goals in 40 appearances for the Latics while Morais appeared over 55 times in two seasons.
Manager Paul Dickov told the club's official website: "They will be looking for better deals elsewhere which I cannot blame them for.
"I wish them both all the best for the future."