Paul Simpson has confirmed Carlisle United already have new signings in their sights for next season.
The Blues boss says head of recruitment Greg Abbott is currently doing the groundwork on targets.
Simpson stressed that he will not approach players until it is confirmed that they are leaving their current clubs at the end of the season.
But he said “irons are in the fire”, at a time United are striving to reach League One.
Simpson told a fans’ forum he has a “visual” of what he wants the squad to look like next season, and he knows which current players he wants to keep – including some with options in their deals – and who is likely to be released.
He added: “Greg is doing a lot of background work at the moment.
“We’ve already got players in mind who we want to bring into the club.
“I know for fact some of our players who were out of contract were speaking to clubs before the end of [last] season. I’m not prepared to do that, I don’t think that’s right.
“We’ll wait and have irons in the fire ready to go when we find out for definite whether they are being released by clubs.”
Simpson, meanwhile, said there will be “quite a few” departures this summer.
He added: “There will be a turnover of players and that’s something I thought would happen last summer.
“I knew who [would be] out of contract, and I had in mind who I wanted to keep even at that point.
“I can’t say I’ve changed my mind on any.” Simpson added that decisions on squad rebuilding would be governed by what division United are in and what funds are available after certain players depart.
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