Lincoln City winger Dany N'Guessan and defender Lee Beevers have rejected new contract offers.
The duo and striker Adrian Patulea were the first players to be offered new deals by manager Peter Jackson, as he looks to build for next season.
Jackson told BBC Radio Lincolnshire: "We made offers to Dany and Lee and they turned our first offer down.
"We've made them another so we'll have to wait and see with that and we're still talking with Adi."
Jackson added: "Players who haven't been spoken to yet will be out to impress to earn a contract for next year as well.
"But we can't really decide which players we're looking at for next season until we know which division we'll be in."
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