Manager Tony Mowbray admits that the Teesside outfit will need to reduce their wages and has warned fans that there will not be any spending during the month-long market.
“My hope is that it will be a busy January but we won’t be splashing money about,” he said.
“When you speak to other managers, it’s clear we have a very much higher wage bill for this league so we’ve got to reduce that.
“We’ve got to lose some players and try to bring a balance so that we can start to produce a team that can score goals, keep clean sheets, win games and excite the supporters.”
Striker Kris Boyd and defender David Wheater are an example of two players who could be sold for nice sums.