Rangers desperately need to raise funds, and one of the only ways they can do that is by selling players.
After Ally McCoist tendered his resignation in December, the club were forced into selling their star youngster Lewis Mcleod to Brentford for just £850,000 - despite rumours of a move to the Premier League for over £1m.
Mcleod's departure has triggered rumours of further Ibrox exits, with Arnold Peralta, Lee Wallace and Ian Black all touted for moves away from the club during this month's transfer window.
One of the highest earners at the club is bound to be striker Kris Boyd, who made a shock return to the club last summer after four years away from Glasgow.
Spells with Middlesbrough, Nottingham Forest, Eskisehirspor and Portland Timbers didn't garner much success for Boyd, and he went back to former club Kilmarnock in February 2013 in a bid to rebuild his career.
25 goals in 46 games for Killie led to an emotional move back to Rangers, where he scored 128 in 192 games in his first spell with the club.
Recent reports have linked Boyd, 31, with a third spell with Kilmarnock, and Rangers are allegedly willing to let him leave for £400,000 - but Killie boss Allan Johnston says that whilst he'd love to have Boyd back at Rugby Park, they just can't afford him right now.
"We’re always interested in good players like Boydie but there is nothing to it at the moment," said Johnston. "We could only bring someone in if we could manage to move someone on."
If the £400,000 valuation is indeed correct, then it would be little surprise to see Championship or League One teams enquire about his availability this month as Rangers face up to the reality of losing key players again.