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Kevin Thelwell isn't wasting time as he prepares to reshape the "Rangers" squad this summer. The sporting director, working alongside newly-appointed manager Russell Martin, has already begun evaluating the current player roster with significant changes expected at Ibrox.

"We have to make some hard, fast decisions and then hopefully start to quickly build a team that helps us to win," Thelwell explained when discussing the club's immediate transfer plans.

Meanwhile, "Birmingham City" are keeping close tabs on developments in Glasgow, hoping to secure the permanent signatures of Ben Davies and Kieran Dowell. Both players spent last season on loan at St Andrew's @ Knighthead Park, playing crucial roles in Birmingham's record-breaking League One campaign where they amassed an unprecedented 111 points.

Both Davies and Dowell have entered the final 12 months of their Rangers contracts and appeared destined for the exit door before Martin's arrival. Interestingly, reports suggest the new boss wants to personally assess all players before sanctioning any departures.

"There are some very good players here at Rangers. But with every football club, there's room for improvement, isn't there?" Thelwell noted, clearly indicating changes are coming.

The sporting director refused to be drawn on specific numbers when asked if as many as 12 players could be leaving with a similar number arriving. "I probably wouldn't want to put a number on it at the moment," he responded.

Behind the scenes, the evaluation process has already begun. "Clearly, there's been work being done behind the scenes already. We've been evaluating and reviewing the current group that we've got," Thelwell confirmed.

With "Celtic" firmly established as Scotland's dominant force, how quickly can Thelwell and Martin implement the changes needed to mount a serious title challenge?