Scottish football’s all-time top scorer Boyd could leave Kilmarnock in the summer, while Miller’s contract with Vancouver Whitecaps is up in June, and the duo are reportedly top of McCoist’s transfer wish list.
Although the Rangers boss would not be drawn on transfer talk, he revealed: “I have spoken to two players. I can’t give you names but that’s where we are. The unfortunate position we are in is we can’t offer anyone anything.
“That’s not ideal, but we will continue to do our homework and prepare to move when we can.”
He added: “Like all clubs, we would definitely like to strengthen and need to strengthen for next year. The biggest thing next year will be to win the league. In an ideal world we would be planning to win next year’s league with three or four players being able to play the following season in the top flight.”
McCoist admitted that he may have to settle for a team capable of winning the league, which he said was ‘absolutely fine’ but warned: “We need to know where we are.”
Continued uncertainty over the club’s financial position means that the McCoist has to face the scenario of not being able to recruit any new signings, although he has not been told to move any players on by chief executive Graham Wallace, who is in the midst of a 120-day review of the club.
Rangers could also move for Motherwell stopper Shaun Hutchinson, who has yet to sign a new contract at Fir Park. He could replace Emilson Cribari, who is likely to depart Ibrox.
But they could face competition from England for St Mirren’s highly-rated youngster Kenny McLean.