QPR are ready to sell Massimo Luongo.
Rangers are in discussions with Sheffield United over the potential sale of Luke Freeman, having rejected an offer from the promoted club.
Whereas Freeman signed a contract extension last November, giving the club more scope for negotiation over his transfer fee this summer, Luongo, 26, is about to enter the final year of his contract.
Rangers believe there is little prospect of him signing a new deal given that he would have to accept a pay cut.
They will therefore listen to offers for the Australia midfielder, who has made 145 league appearances since being signed from Swindon Town in 2015.
Mark Warburton rates him highly and was interested in signing him while Nottingham Forest manager.
But the financial realities facing Rangers mean they are not in a position to match Luongo’s current wages.
And with a number of clubs indicating they are interested in signing him, there is now every expectation that he will be on the move.
Meanwhile, R’s boss Warburton is aiming to seal the signing of at least two Premier League youngsters on loan.