Sheffield United boss Nigel Clough says that the club are prepared to listen to offers for attacking duo Lyle Taylor and Febian Brandy.
Taylor finished the season on loan at Scottish Premiership side Partick Thistle where he featured 20 times, while Brandy made 20 appearances during a loan spell at Walsall as both players found opportunities limited following Clough's arrival.
The pair both have another year remaining on their deals at Bramall Lane but Clough admits that they could leave the Blades if a bid meets his valuation.
"We are speaking to Febian and Lyle but it is fair to say they would probably be available should the right offer come in for either of them," he told the Sheffield Star.
"We want a competitive squad of around 18 or 19."
Meanwhile, Clough also explained his reasoning behind the decision to allow striker Shaun Miller to leave the club on a free transfer, saying that his injury problems made it tough to offer a new deal.
"With regards to Shaun we couldn't wait and gamble on his form or fitness," said Clough.
"We have to hit the ground running in pre-season and we can't afford any ifs or buts next season."