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Ally McCoist has already spoken to two players as he plans for next season but the Rangers manager admits he may be unable to follow up on his interest.

Chief executive Graham Wallace is due to complete his review of the club's finances in mid-April.

"The unfortunate position we are in is that we can't offer anyone anything," said McCoist.

"That's not ideal but we will continue to do our homework and prepare to move when we can."

Motherwell defender Shaun Hutchison and St Mirren midfielder Kenny McLean have been linked with moves to Ibrox but McCoist was tight-lipped on his targets.

"I wouldn't comment at all on players at other clubs because it's not fair to do that," he explained.

"I have spoken to two players. I can't give you names but that's where we are at the moment."

McCoist's search for new faces is hindered by the fact the League One champions are currently operating without a scouting operation.

But the 51-year-old is hopeful that problem will be soon be remedied.

"It's not easy without a scouting department I have to tell you," he said.

"But there are players we are looking at in the hope we might be able to buy them or get some free transfers. We don't know if that will happen but these are just options as we try to cover our bases.

"For a club like ourselves, to be in the position we are in with no scouting network is unacceptable.

"But Graham and I are in constant dialogue on these matters and the board are aware of the importance - particularly now, the most important time in our club's history - to have a top-class scouting department. We don't have it now but we will get one."