Ole Gunnar Solskjaer acknowledges that Fraizer Campbell and Steven Caulker are destined to leave Cardiff City.
With Leicester City and Queens Park Rangers closing on deals for the pair, there is little Cardiff can do to prevent Premier League deals from going through.
Solskjaer understands that sales are an unfortunate consequence of relegation, and he is readying his side for a return to the second tier.
He will not be standing in the way of anyone who is offered an opportunity to step back up the ladder and says he is already piecing together plans that do not include experienced striker Campbell and England international defender Caulker.
“I am resigned to losing both players, we are more or less planning for the new season without them,” said Solskjaer.
“The boys have expressed a wish to play Premier League football again next season and we are resigned to losing them.
“I am not going to take an injury risk by playing them in pre-season fixtures.
“It’s up to them now to make a decision. Of course, if they decide to stay with Cardiff that’s a different matter, but both expressed they want to play Premier League football and we can’t give them that this season.
“In theory, I am resigned to losing them and feel that they won’t be involved in the coming season.
“There have been loads of approaches, but they still haven’t made up their minds.”