Rotherham have rejected bids for midfielder Nicky Law and striker Ryan Taylor, but expect both players to move on this summer.
Millwall are rumoured to be leading the chase for Taylor and the Millers are planning high-class replacements if the duo move on as expected.
"We have had cash offers for Ryan from clubs in the Championship," chief operating officer Paul Douglas told The Advertiser.
"We have not had one that matches our valuation but we are reaching the conclusion that he will almost certainly be playing for someone else next season, despite the fact that we have made him a good offer.
"We have had cash offers for Nicky as well and it remains to be seen how that pans out. We have made him a good offer too but the chances are that he will move on.
"It's not all doom and gloom. (Manager) Andy Scott is aware of the situation and is working on contingency plans to bring in quality replacements should they both leave."