A mass Celtic summer overhaul will begin with two big-name summer sales the club hope can secure more than £30million, Football Insider understands.
The club stopped kept their squad together last summer and most notably scared off suitors with a £40m price tag at the time for prize asset Odsonne Edouard.
But Celtic will adopt a different strategy in the main summer window this year after posting a £5.9m pre-tax loss in their half-yearly results posted on Monday morning.
Chairman Ian Bankier paved the way for more big-money sales to follow the January departure of Jeremie Frimpong to Bayer Leverkusen and the loan-to-buy exit of Olivier Ntcham to Marseille.
He highlighted how the pursuit of 10-in-a-row last summer meant the club abandoning their usual policy of one major summer sale.
Celtic source have told Football Insider that it will be a completely different story this summer when a huge overhaul of the playing squad will be overseen by the board regardless of who is the manager next season.
Football finances are still likely to be severely affected by the impact of the pandemic and that could have a knock-on effect for the fees the Hoops hope to secure.
But they nevertheless hope to secure blockbuster fees for two of their first-team stars.
Edouard is almost certain to be one of them although his value will have reduced as he enters the final 12 months of his contract in the summer.
Kristoffer Ajer is the other most likely player to go for a big fee at this stage, although, like the French striker, his current deal expires in 2022.
In addition to those two, the likes of Ntcham, Tom Rogic and Nir Bitton are among multiple senior players likely to leave for smaller fees.