Manager Martin Ling has chosen not to offer striker Taiwo Atieno a new deal as the Torquay boss reshapes his squad for next season.
Ling has revealed it came down to a straight decision between Atieno and fellow striker Ryan Jarvis, with the latter getting the nod over fresh terms at Plainmoor.
Ling told the club's official website: "We have got the best out of Tai Atieno and it came down to a flat choice between Tai and Ryan Jarvis. I feel I've had the peak of Tai but not had the peak of Ryan Jarvis, and I feel that Jarvis will be better.
"I only had the money to keep one of the two and that was the big issue. It comes down to a financial issue and you can't keep everybody."
Meanwhile, Ling has not given up hope of keeping star midfielder Eunan O'Kane at the club.
"Everything feels that Eunan is going to go and maybe Eunan himself feels that, but I would be careful on this situation," Ling added. "I want Eunan O'Kane to be part of our squad next year and it's not written in stone that he will leave this football club in the summer. There have been no offers on the table as yet but I do expect people to test me through the summer."