Blackburn chairman John Williams is planning to cut the wage bill at Ewood Park next season.
Williams' strategy includes reducing the size of the squad - he believes 23 players is an ideal number.
"The wage bill in the year just finished was too high in relation to our turnoverThere has to be some adjustment," he told BBC Radio Lancashire.
"It does need to come down as this is a business and we do not have a bottomless pit of money. There is always a need to look at what the general market is doing."
Blackburn escaped relegation last season following a revival under Sam Allardyce after he replaced Paul Ince in December.
Williams added: "I think we will be okay. We are not in bad shape. There are a number of people who are leaving and are not essential to replace.
"Jack (Walker) and I always worked on two players for every position and three goalkeepers with a couple of youngsters coming through. We are well over that at this moment."
The Blackburn squad has already changed shape since the end of the season with Tugay, Andre Ooijer and Aaron Mokoena all leaving.
South Africa midfielder Elrio van Heerden has arrived on a free transfer from Club Brugge and French defender Gael Givet is poised to secure a long-term deal after a successful loan spell from Marseille.
A £3.5million fee has been agreed and Williams added: "There were one or two things we had to work on. We are close as the terms have been agreed. But it is never done until all the signatures are on the papers."
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