Ryan Kent, Nathan Patterson, Alfredo Morelos, Connor Goldson and Glen Kamara are among those who have been the subject of speculation.
Wilson acknowledges that “player trading” is part of the club’s plan going forward, but he insists there is no pressing need for new manager Giovanni Van Bronckhorst to trim his squad.
Speaking at the Dutchman’s official unveiling at Ibrox on Monday, the sporting director said: “We as a club have been clear – there is no mandate that we have to sell players.
“We have been really clear in our communications that we see player trading as something that has to be normal for this club, as it is for nearly every club in world football.
“We haven’t been strong on that (selling players) in the past. That’s clear to see. But our investors have continued to back this club all the time.
“We have rejected some significant offers for players in the last two windows.
“We will do so again unless it’s the right offers for the right players at the right time.”
Wilson insists that any revenue raised from player sales will be reinvested in Van Bronckhorst’s squad.
He said: “If we accept any offers then we will be investing back into the squad to keep taking us forward.
“When I speak to Douglas Park and John Bennett, we always say that the guys have had to invest a lot in this club to get it back to the club we know it has to be.
“We are on a really good level today, but we have been clear about what our strategy is and what it needs to be going forward. But there is no requirement on the manager to have to sell anyone.
“Gio will take a view on the squad first and foremost. We will then have a chat about how that looks.
“If Gio wants to do anything, we’ll take a view on that and have a look at it. There’s nothing set in stone right here, right now. But we are absolutely aware that we always want to improve this squad in any way we possibly can.
“If Gio thinks there’s something we’ve got to do, then we’ll look at it.”
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