Despite retaining some hopes of reaching the Premiership play-off's, and a one in four chance of promotion, Middlesbrough are scaling down their squad for next season as they prepare for another term in The Championship.
Midfielder Gary O'Neil was left out of Monday's 2-0 win at Plymouth which would have been his 100th Boro appearance- and triggered a £1m payment to former club Portsmouth.
Despite the financial madness that dominates English football 'Boro chairman Steve Gibson won't be rushing a cheque off to help Portsmouth just for the sake of 90 minutes from O'Neil.
Fulham and Blackburn are both reported to be interested in the midfielder as 'Boro prepare for the second and final £11.5m parachute payment from the Premiership.
Gordon Strachan funded his January spending, extensively on Celtic players, with the sale of Adam Johnston to Manchester City for £8m.
Selling the club's better players to fund reinforcements seems like the way forward for Strachan who is likely to turn to the SPL in the summer to boost his squad.
Reading between the lines it seems that a permanent deal to sign Stephen McManus might be a bit steep for 'Boro to consider when a transfer fee and wages are tallied up.
Just like in the majority of his time at Celtic Strachan will be expected to wheel and deal on a moderate budget whilst some others in the division over extend themselves in a bid to reach the Premiership.
Whatever clubs are relegated from the Premiership are unlikely to 'do a Newcastle' and take the hit of continuing to pay out big wages on the gamble of an instant return although in Newcastle's case they mainly retained players because there was no interest elsewhere in matching their St James Park wages.
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