Celtic have been linked with a host of former Rodgers players including Scott Sinclair, Steven Caulker and Joe Allen.
But reports this week have suggested that winger James Forrest could be on his way to Ewood Park, with Blackburn and Ireland defender Duffy coming in the opposite direction.
And right back Flanagan is the latest Anfield name to be linked with a reunion with former Reds boss Rodgers.
The Hoops boss would not comment on specific names but said: “There are a couple of players that we are looking at but we will see how that develops over the coming days.”
Striker Leigh Griffiths, however, insists there is enough quality in the squad at the moment to get into the Champions League.
Griffiths has “no doubt” that the Scottish champions will get past Lincoln and he is confident of advancing through another two qualifying rounds and into the group stages.
He said: “The manager will still have players in mind that he wants to come in and add to the squad.
“But I’ve got no doubt in my mind that this group of players in the changing room will get us through to the Champions League group stages.”
The Scotland international believes an early goal in front of what will be a huge crowd at Parkhead will put the Gibraltarian semi-professionals on the back foot.
He said: “It’s just about being professional on the night. If we get that early goal then I think that will scare the other team and the crowd will get right behind us.
“The manager called for calmness after the first game. It’s a two-legged tie and we know it’s only half-time in the tie so we’ve got a great chance of going through with the full crowd behind us at Celtic Park.
“Obviously you don’t want to get beat especially away from home but it happened. We need to move on and tomorrow is the perfect night to go and rectify the result and go through.”
Griffiths, who scored 40 goals last season, was shunted wide on the right in Gibraltar to accommodate new signing Moussa Dembele but he insists he is still a “striker at heart”.
The former Wolves player said: “I played that role a couple of times in pre-season and I enjoyed it.
“With Moussa up there it gives me a bit more freedom to go and express myself and get on the ball and try and make things happen like the gaffer said.
“But ultimately I’m still a striker at heart, I’m not a winger he knows that and that’s why I’m still in the team. I can adapt to what formation he wants to play.”