Ipswich boss Joe Royle admits that he would listen to "the right offer" for strikers Marcus Bent and Pablo Counago.
Bent has spent the last year away from Portman Road
Bent, 26, spent last season on loan with Leicester, but Royle said: "Marcus is registered with us (again) now.
"If the situation remains as it is, he will be back with the rest of the squad for training at the end of the month.
"But as one of the top wage earners, there is no disguising that if the right offer came in, we would have to listen. That also applies to Pablo."
He added: "Martijn Reuser has been available on a free for a while now.
"But I have players in mind should Jermaine Wright leave, and should Pablo and Marcus go.
"But if Pablo and Marcus are with us next season, there will be no need to bring in a new front player."