Jim Magilton has told the Club website that Blues are drawing up a list of targets for next season in what will be a summer of change at Portman Road.
As many as 13 players are out of contract at the Club at the end of the campaign and the Town boss says he expects other departures as well as arrivals.
"There will be a lot of changes to the playing staff at this Club over the summer," Jim tells the Club website.
"We have 13 players out of contract which will naturally see a trimming down of the numbers and there maybe other exits.
"We want to tighten up the squad so we are working with around 20 to 22 players at first-team level and we have identified some targets that we might look at bringing in.
"Obviously we are going to miss Luca {Civelli} for a big part of next season so that's one area we have to look at but it's an on-going process because we are always looking for players that can bring some extra quality to the squad."