Barnsley are now willing to sell last season's top scorer Chris O'Grady, captain Martin Cranie and defender Tom Kennedy, reports BBC Radio Sheffield.
The Tykes were relegated from the Championship last term after eight seasons, and are keen to cut costs by selling three of their highest earners.
O'Grady joined from Sheffield Wednesday a year ago, while defenders Cranie and Kennedy were free transfers in 2012.
Since relegation, 18 players have left Oakwell, with just three new arrivals.
A total of 14 were released at the end of last season, and Tomasz Cywka, Stephen Dawson, Jacob Mellis and Jim O'Brien all rejected new terms offered by the club - with O'Brien subsequently joining League One rivals Coventry.
The new faces at Oakwell are former Plymouth Argyle midfielder ex-Cowdenbeath striker and Sheffield Wednesday goalkeeper