Big changes over summer
Middlesbrough are likely to release all of their out-of-contract players in the summer but they may still be faced with making further cuts.
Boro are required to reduce their annual wage-bill of around £16m per year to much closer to £10m due to the new Financial Fair Play regulations being introduced.
The departures of current loanees Josh McEachran, Sammy Ameobi and Ishmael Miller should go a little way towards achieving that, together with the likes of Stephen McManus, Nicky Bailey, Kieron Dyer and Julio Arca becoming free agents.
But that certainly won't be enough in itself and boss Tony Mowbray may be forced into moving other players out of the club in order to make the required levels.
"It all comes down to finance. You've only got so much to spend," Mowbray explained to the Northern Echo. "There will be some players leaving this summer, whether they're loan players or out of contract, and we will save a certain amount of money on their salaries.
"That will take us to the level where we're committed to paying so much over the year for the players that remain," he added. "But if that number is still greater than where you want to get to in terms of wages, you're in a bit of trouble. If you talk about recruitment and bringing players in, someone else might have to go to get to a position where you can start spending a bit of money."
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