The new manager is likely to have to deal with significant outgoings at QPR this summer.

QPR finished the season in 16th under Ian Holloway who left the club at the end of the season because the board saw it as an underwhelming campaign. Although, they have been under financial constraints, so Holloway's spending was limited which is why so many academy players were getting opportunities.

They will need to generate funds to bring in new players who can strengthen the squad, so at least one of their best players is likely to leave. The board is obviously aiming for a much higher finish, but they will struggle to achieve that with the current squad they have.

Here are three players they could sell in the summer to raise the funds needed to overall improve their side and get up the league table...

Luongo has been QPR's best player this season with dominant performances in central midfield. However, this has attracted plenty of interest from other clubs with Aston Villa being the main suitors.

Villa have a chance of achieving promotion through the play-offs, although they would still be a tempting proposition if they stay in the Championship due to the stature of the club as well as the wages they could offer.

TransferMarkt value him at £4.05 million, but the transfer fee is likely to be inflated due to the size of his contract as well as his age so QPR could get a significant amount for him.

Eze broke into the first-team this season with some promising performances which has got Premier League clubs interested. One of the clubs might try and bring him in now because he's likely to only go up in price.

However, he won't be cheap because he is 19-years-old and appears to be more than comfortable in the Championship. He started the season at Wycombe on loan where he scored five times in 20 league appearances and then rose straight into the QPR first-team with two goals and an assist in 16 league games.

Washington hasn't performed as well as expected this season with six goals and an assist in 33 league games. A number of youngsters such as Eze and Paul Smyth have risen up the pecking order, which has come at his expense.

The club should elect to sell him in the summer to recoup some of the £2.97 million they spent on him. They have plenty of exciting attacking options so they won't feel his absence and the funds generated could be used to strengthen other areas such as defence.