Paul Heckingbottom says it is unrealistic to expect no more player sales ahead of a hectic summer transfer window.
Captain Marc Roberts is one of several players being regularly linked to moves away from Oakwell. Heckingbottom said: "I would love to bring the shutters down and not sell anyone but I think our time to do that was probably this season. We missed that opportunity and we have had to sell players.
"We're going to have to sell players if we want to gradually increase our budget from being one of the lowest in the league, but not as many as we did. It's all about selling the right player at the right time for the right money and having a replacement ready."
Barnsley have offered new deals to Josh Scowen and Marley Watkins but the head coach said decisions on the other out-of-contract players will be announced at the end of the season, when they are hopeful of bringing in several signings early on. The Reds have now been operating without a chief executive for more than 100 days and are still selecting a replacement for Linton Brown.
