Sheffield United manager Danny Wilson expects he will have to make changes to his squad as the club prepares for another season.
The Blades missed out on a chance to bounce straight back to the npower Championship last month when losing out to Huddersfield on penalties in the play-off final at Wembley and Wilson's playing budget has been affected.
"It could well be a big turnaround of players, not by choice, but those are the circumstances that could prevail," Wilson told the club's official website. "In an ideal world we would have kept the majority of the squad together, but that isn't being honest and practical. It's unlikely that will happen.
"We have budgets to work with and things will transpire in the next week or so. We had to address a lot of things financially last summer and nothing has changed at all.
"[Plc chairman] Kevin McCabe is the man who funds everything and although he's the man to put the money in, people have to appreciate it isn't a bottomless pit.
"If it means losing players I understand that and other people need to as well. We will be very transparent in what we do because people deserve that honesty."
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