Celtic will sell Stuart Armstrong, Moussa Dembele and Jozo Simunovic this month as part of a major clear out of at least seven players between now and the start of the season.
Also included in the clear out, which Celtic expect to raise over £40m, will be Erik Sviatchenko, Liam Henderson and Nir Bitton.
Southampton are ready to pay around £8/9m for Armstrong with Burnley wanting to take Bosnian defender Simunovic for around £4m.
The interesting one will be with Moussa Dembele.
Despite his stock not being quite as high as this time last year, when clubs like Chelsea were ready to pay over £30m, his performances for the France U21s means the bids will likely top the £17m bid on already on the table from Brighton.
Everton, Crystal Palace, West Ham, Monaco and Athletico Madrid are among a host of other clubs thought to be wanting to bring the 22-year-old in in January.
If a bidding war can bring that to around the £25m mark then that will give Rodgers some serious financial lee-way as he looks to build a squad ready to compete in next year’s Champions League- with the Scottish champions now facing an even harder route through four rounds of qualifying and more teams competing for fewer spaces in the league champions route.
With Marvin Compper already in place and Lewis Morgan as good as signed Celtic will be looking at bringing in another defender, a midfielder and winger before the end of the season.
Stephen Caulker, James McCarthy and Charlie Musonda are among a list of names Peter Lawell has been working on as Rodgers uses the rest of the season before deciding on making permanent offers for Patrick Roberts and Oddsonne Edouard.