Manager close to finalising plansLee Johnson admitted that he has finalised 95-per-cent of Latics' retained list.
Latics' manager (pictured) is clear in his mind his direction for the 2013/14 season.
He said: "I have certainly made a decision on the retained list on who I want to keep and who will move on up to about 95-per-cent.
"There are still a couple of players who can tweak my mindset in the last game of the season. It is up to them to be able to do that."
Johnson added that plans for next season are already under way as he has begun speaking to players - Latics have 18 players out of contract.
He continued: "At the end of the day we need to upgrade and this is part of the natural evolution of the football club.
"I might be wrong, I might be right and only time will tell."
Johnson conceded he might struggle to keep hold of some current players for financial reasons - it is no secret a couple have admirers.
He explained: "That is the tough part at being at a club like Oldham.
"When players are out of contract, they will have options if they have been one of our better players who have played a lot of games.
"Nothing is given, but we have to create a nice atmosphere and sometimes money is not the be and end all."
"If you are happy, and feel you are at a good football club and you are valued and wanted, that is important."
Johnson added that he is looking to have a squad of 22 so he has two players for each position. In addition, there may be one or two younger players.
He also believes it will be important for Latics to again utilise the loan market next season.