The importance of abiding by Financial Fair Play laws has been stated both by Reading manager Jose Gomes as well as the CEO, Nigel Howe.
It's known that Reading will need to sell players if they want to make the signings that Jose Gomes wants.
The club have already released goalkeeper Anssi Jaakkola, John O'Shea (retired), Paul McShane, Danzell Gravenberch, Joey Van Den Berg and Callum Harriott.
All six loanees have also gone back to their parent clubs after the expiration of their loan deals. These players are: Emiliano Martinez, Matt Miazga, Saied Ezatolahi, Lewis Baker, Ovie Ejaria and Nelson Oliveira.
Whilst a clear out of players is going to be inevitable at the Madejski Stadium this summer, these are three players we expect the Royals to offload this summer....
Marc McNulty
The striker only had half a season to make an impact at Reading, before being shipped out to Hibernian on loan for the remainder of the 2018/19 season.
Hibs manager Paul Heckingbottom has made it publicly clear that he wants to keep Marc McNulty this season, with the forward scoring several goals for the Scottish side.
It's also clear that McNulty wants to stay in Scotland next season, saying that he would be more than willing to push the move if he needs.
His only goal for the Royals came at home against Stoke City at the start of December, before he was loaned out to Hibernian. During his time at Reading, he also missed a crucial penalty at Elland Road, where the Royals had the chance to equalise late on against Leeds United at the end of November.
David Meyler
This signing has not worked out at all. There's no doubt that Meyler is on a large first team wage and therefore the Royals will be looking to offload Meyler as quickly as possible.
He signed an initial two year contract with the Royals back in 2018, meaning he has one more year left on his deal. It's highly doubtful that Reading or Meyler would take the option of a further one year contract extension which is in place.
After failing to stay in the Reading first team, he was loaned out to League One club Coventry City for the rest of the season.
He may look to make that move permanent, something that would probably be beneficial for both the Royals and Meyler. However, whether Coventry will be able to afford the Irishman's wages could be a barrier to this move happening.
Adrian Popa
Romanian winger Popa has been very much a forgotten figure at the Madejski Stadium over the past year. He was initially signed by Jaap Stam in January 2017 to provide squad depth in the wing area.
However, he was loaned out to Saudi Arabian side Al-Taawoun in January 2018 after barely featuring for the first team. He also featured in the Reading U23s side to maintain his fitness levels before moving out to Saudi Arabia.
After coming back from Al-Taawoun, he rarely featured at the start of the 2018-19 season. In December, the club announced that Popa had been loaned out again, this time to Bulgarian side Ludogorets for the rest of the season.
Popa is unlikely to come back to Reading. He may look to make the move to Ludogorets permanent and may be one of the first players to be sold this summer.