Birmingham City striker James McFadden could be on his way from St Andrews just six months after his move from Everton.
And Scottish international striker McFadden, who arrived from Everton for £5million only in January, will generate the most cash.
Blues sold 15 players when they were last relegated in 2006, raising around £18m and slashing millions off the wage bill.
Gold said: "You have to cut costs and we have plans to do that. The big-ticket items have to go. It worked well the last time."
