Rotherham boss Ronnie Moore is set to ring the changes in the summer following his side's defeat to Dagenham in the Coca-Cola League Two play-off final.
Goals from Paul Benson, Danny Green and Jon Nurse ensured the Millers were beaten 3-2 in the season's finale, despite a brace from Ryan Taylor.
And a dejected Moore said: "It is soul-destroying. But we have 12 players out of contract so maybe it's time to build a new team. I have got too many players really and I want to get down to a squad of about 18 professionals, but it is quality not quantity."
He added: "Some of the players I had lined up won't be coming now, that is for sure. So I will be busy over the next few weeks."
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