Rangers will listen to offers for four first-team regulars as they look to provide new boss Steven Gerrard with a sizeable transfer budget in which to reshape the squad.
Crystal Palace have already emerged as a suitor for right-back James Tavernier with Rangers looking for £4million to hand the defender, according to the Scottish Sun.
The 26-year-old has enjoyed a strong campaign despite the Ibrox side’s struggles, even captaining the team on occasion.
Also available for the right price are goalkeeper Wes Foderingham, Josh Windass and Alfredo Morelos.
Rangers have been heavily linked with a move for former stopper Allan McGregor, and with deputy Jak Alnwick also contracted through next season that would give the club an excess in their goalkeeping corps.
Attackers Windass and Morelos combined for 52 goals and assists this past term, however both of them have their detractors and could exit if an acceptable offer comes in.