Simon Corney, the chairman of Oldham Athletic, is struggling to cut down the size of his squad because players are reluctant to leave.
Corney this week confirmed that the club have lost £1.5m over the past 12 months. With 34 professionals on their books, Corney has been frustrated as moves to decrease numbers have stalled despite several players being made available for transfer.
Corney said four players have recently rejected moves to clubs either in League Two or the Blue Square Bet Premier. He said: "We have been trying to get players out but they don't want to go.
"They are under contract so there is nothing we can do, but it is not helping us."
One player who will not be leaving is midfielder Dean Furman. The South African born midfielder scored his third of the season in the 3-1 win at Brentford.
Oldham lie seventh despite their financial loss. Corney said: "We are not alone and Football League clubs in general are struggling. People talk about the have and have-nots in the Premier League in terms of Manchester United and City compared to Bolton and Blackburn.
"We also have them in our division with the likes of Sheffield Wednesday and Charlton spending three times as much as we are doing which makes life harder and harder."
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