Having conquered Scottish football in a ridiculously dominant manner last season, Brendan Rodgers is looking to take the next step in his Celtic project and turn them into a side capable of competing with the elite teams in the UEFA Champions League.

That’s no easy task given the difference in budgets between the Hoops and almost every other side in the competition but, as every Celtic fan knows, on their night they can give anyone on the continent a good game.

For Rodgers it’s about striking a balance between retaining the core of his team but having enough resources, both in terms of transfer fees and wages, to add quality in key areas of the team.

Almost all of his squad have been utilised expertly this season. There aren’t many you would have considered to have a bad season. Nonetheless we reckon there are players in his first team that the club could realise the value of and use that income to fund moves for Rodgers’ top targets.

These are the three Celtic stars we reckon the Hoops should consider selling…

Nir Bitton

Since joining Celtic in 2013, Nir Bitton has had an up and down time at Celtic. Going through spells where he looks every bit ‘The Answer’ in the middle of the park for the Hoops, in equal measure he’s shown serious inconsistency and at times a real lack of heart or desire to impact matches.

Initially a trusted member of Brendan Rodgers’ midfield, the Israeli didn’t see as much playing time in the second half of the season, his influence in the middle of the park petering out.

He became overshadowed by the likes of Callum McGregor and Stuart Armstrong, players who simply offered more in terms of shifting the play from midfield into the final third.

Undoubtedly an accomplished passer of the ball with the ability to dictate the tempo of a match, he just has never quite looked comfortable as a first choice pick in the Celtic midfield.

He would be well suited to other continental leagues and given his experience and pedigree could still fetch a decent transfer fee for the Hoops.

Celtic need a more physical spoiler in the heart of the pitch, especially in Europe, and moving Bitton and diverting those resources into attracting a player like that could be a big step forward for this team.

Erik Sviatchenko

Starting off the season as arguably the club’s first choice centre-back, Erik Sviatchenko ended the season undoubtedly in third position in that area behind Jozo Simunovic and Dedryck Boyata.

He only joined Celtic last January and for the first 12 months looked a very accomplished player. In recent months though he’s struggled to rise to the challenge from the likes of Boyata and Simunovic, two players who seem to relish the competition for first team spots at the club.

While Simunovic is a popular figure with supporters who they are eager to see compete in Europe next season, there are still question marks over Boyata’s and Sviatchenko’s ability to play at the highest level.

Most fans would like to see another centre-back come in, a real top pick who can immediately become a partner for Simunovic and if that happens then it all suddenly becomes a bit crowded at the back.

We reckon Boyata still has plenty of improving to do but his ceiling is arguably higher than the Danish internationals and moving Sviatchenko on, perhaps to a lower league English Premier League club or an English Championship contender, would be the best thing for all parties.

Moussa Dembele

Right, OK… bear with us here Celtic fans. We understand the quality Moussa Dembele has, we understand the potential he has and we also understand how much you love him. However, moving the young Frenchman on this summer could be transformative for the club in terms of their transfer ambitions.

Celtic have operated a policy for years of bringing in young talent and them selling them at their peak value and for us Moussa Dembele is at his peak value in terms of exposure, hype and likelihood of clubs willing to come in and spend big on him.

There are no guarantees in football and no-one knows how next season will pan out for the striker. Cashing in on a mega-money transfer deal this summer would allow the club to take control of the situation and receive a fee unlike anything else ever seen in Scottish football.

It could bring the Hoops to the next level in potential transfer targets and kick-off a whole new cycle of exceptional recruitment.

No player is bigger than the club and by realising his value now and cashing in, there are absolutely no downsides for Celtic if they continue to sign well in his absence.