Dean Saunders is waiting on offers for Doncaster's under contract players so he can begin his own moves in the transfer market.
Rovers currently have 12 professionals on their books for next season's npower League One campaign, many of whom boast a wealth of Championship experience following the club's four-year stay in the second tier.
"It's not that I want to lose them - in fact there are quite a few of them I really don't want to lose," he told The Star. "But, as I have said before, I have to move out some of the players on the biggest contracts before I can start to rebuild the squad."
He added: "As things stand I've got the budget down by more than half, but we've got just 12 contracted players on the books. Depending how many of them leave, we need to sign at least another 10 players to complete the squad.
"But until such time as one of the contracted players moves on I don't know which position I need to fill. If, for instance, Tommy Spurr and George Friend were to leave I would obviously need a left-back. I've been offered some really good left-backs, as I have right-backs, in recent weeks, but I can't move on any of them.
"In any case a number have already been snapped up by other clubs. There are good players out there, who I know would do us a good job in League One next season, who I have spoken to and who I have shown around the stadium."