Significant changes are in the offing, with the Riverside hierarchy hoping to reduce the club's wage bill by more than half given the absence of a full Premier League parachute payment next season.
High earners such as Scott McDonald and Kris Boyd are particularly vulnerable, although it could prove difficult to move such players on if there is insufficient interest in their services.
Mowbray accepts the need to shuffle his squad this summer, and with Championship safety all but assured in the wake of Saturday's 2-1 win at Sheffield United, the Boro boss is hoping to kick-start his restructuring before the end of the current campaign.
"The bigger picture still needs resolving at our football club," said Mowbray. "The club can't go on as it is at the moment and continue to sustain the losses it's sustaining.
"But this summer won't just be about the club, it'll also be about the players' ambitions and what they want. Some of these players arrived expecting to be in the Premier League next season, so I'll have to see what their feelings about the position of the club are.
"I'll be starting to have those chats as soon as possible. Thankfully, we've won a few games, so I'll be in a position to do that before the season is out.
"It's no good having important chats with footballers when you still need to call on them for crucial matches at the bottom of the table. Is it fair to demand they give you everything they've got if the conversation doesn't go down the route they want it to go down"
Saturday's success lifted Boro 11 points clear of the relegation zone with seven games remaining, and while a win at Ipswich tonight would not quite guarantee survival, it would take a remarkable series of events to drop the Teessiders into League One now.
Mowbray's side are unbeaten in their last five matches, and are displaying the kind of spirit and resolve that was lacking in the early stages of the season.
They are also beginning to play some attractive, attacking football, the hallmark of so many of Mowbray's teams, but the former skipper admits it will still be some time before he is able to field a side that has his stamp running through it.
"We're trying to utilise the strengths of the players that are here, rather than coming in and completely changing everything that was going on before," he said. "It's a balance between trying to make subtle changes, but also avoiding asking the group to do something that's completely alien to them.
"When we get the opportunity to bring in a few players and have a full pre-season with the squad, then we can start thinking about bedding down a system and pattern of play which is more akin to what I would like to see.
"At the moment, we're trying to get the best out what we have available, and I think the players are doing fantastically well."
They couldn't have done much more at Bramall Lane, but after selecting a side designed to match Sheffield United's physical approach, Mowbray is expected to make changes for tonight's trip to Portman Road.
Skipper Matthew Bates could be rested after returning from injury to line up on Saturday, with Julio Arca poised to return to the heart of midfield.
Nicky Bailey is a doubt after picking up a knock at the weekend, and Barry Robson will not be considered despite returning to training last week. However, Kevin Thomson has travelled to Suffolk and is expected to make his first appearance since New Year's Day.
"I don't anticipate a lot of changes, but there will be a few," said Mowbray. "We have certain players who have been out a long time through injury and the demands of asking them to play two games in four days might be too much
"Kevin's been champing at the bit to play, and we're going to take him down to Ipswich and see if we can get him on the field.
"He needs some game time, so it was a decision between involving him at Ipswich or playing him in the reserves against Gateshead on Wednesday. I think he'll benefit more from being involved at Portman Road."
Jason Steele will not be featuring this evening, but having returned to light training, the youngster is likely to be involved before the end of the season as he looks to prove his fitness to England Under-21 boss Stuart Pearce.
"Jason's targeting the Under-21 tournament in Denmark, and it would obviously help his cause if he was able to get out there and play," said Mowbray. "He has his heart set on being involved, and I've had a few conversations with Stuart about his recovery."We could maybe help him out in terms of giving him game time, but we'll only be doing that if it's right for the player and the club. We need to see him diving about on the training ground first."
Source: Northern Echo
Source: Northern Echo