Ross Wilson has identified Alfredo Morelos, Ryan Kent and Glen Kamara as the three Rangers prize assets, Football Insider understands.
Dave King revealed at the club’s AGM this week that the new director of football has projected that Steven Gerrard’s squad could eventually be worth £103million.
King did not reveal how Wilson had justified that valuation, or the identities of the players key to it.
Ibrox sources have told Football Insider that the recruitment chief regards striker Morelos, 23, winger Kent, 23 and central midfielder Kamara, 24, as the club’s three most valuable players in the transfer market.
He is convinced the trio all have the potential to be sold for massive profits following the team’s resurgence under Gerrard in the past two seasons.
Morelos, who was signed for £1m in 2017, is wanted by Premier League clubs in January after his sensational start to the season but King insisted at the AGM he will not be sold in the upcoming window.
Wilson also believes Kent’s value will rocket in the coming seasons once he re-establishes himself following his protracted £7.5million summer arrival from Liverpool.
Kamara is the least heralded of the trio but he has made rapid strides since joining for a bargain £50,000 in January.
Gerrard has admitted Rangers face a battle to keep the Finland international in January amid growing interest from clubs south of the border including Leeds United.