The January transfer window has officially been open for almost two weeks and Celtic are yet to dip into the market to recruit a new signing for their squad.
They have reported interest in Lazio forward Gustav Isaksen, Brondby striker Mathias Kvistgaarden, and Sarpsborg winger Sondre Orjasaeter, which suggests that there is work going on behind the scenes to improve the team.
However, there will also be players to move on from Parkhead. Stephen Welsh has already completed a short-term loan move to the Belgian side Mechelen, and he could soon be followed out of the door by Luis Palma.
The Honduras international is reportedly closing in on a move away from the Scottish giants, which could become permanent in the summer window.
Why Celtic are right to move Luis Palma on
According to Estadio Deportivo, Rayo Vallecano and Celtic have reached an agreement to send the winger on loan to the Spanish side until the end of the season, with an option to make the deal permanent for a fee of around £2m.
Brendan Rodgers has sanctioned a transfer for the former Aris star and it is one that seems to make sense for all parties involved, due to his lack of game time on the pitch this season.
Despite moments of quality, as shown in the clip above, last season, Palma has struggled to break into the team in the Scottish Premiership this term, with seven appearances and one start in the division.
He now has the chance to go out and play regular football and Celtic have the opportunity to recoup some money for his services in the summer, if Rayo Vallecano decide to make the move permanent.
After this deal for Palma goes through, the Hoops must also ruthlessly cash in on left-back Greg Taylor, who has attracted interest this month.
Why Celtic should sell Greg Taylor
The Scotland international is out of contract at the end of the season and is reportedly wanted by Turkish side Trabzonspor and is being eyed up for a January switch by Dinamo Zagreb.
This means that there are interested clubs at the table and there could be a deal to be done if the Hoops are willing to negotiate, which could see them recoup a bit of money for Taylor instead of losing him for nothing in the summer.
Allowing the Scottish left-back to leave this month would also provide current Barcelona left-back Alex Valle to step up and showcase his quality on a consistent basis.
Starts
15
7
Assists
4
3
Key passes per game
1.3
1.7
Pass accuracy
87%
88%
As you can see in the table above, the Spaniard has provided assists more frequently as a starter in comparison to Taylor, whilst creating more chances per game on average.
Celtic are also reportedly closing in on a deal to sign Kieran Tierney on a free transfer at the end of the season and the Arsenal outcast could be viewed as the eventual long-term replacement for Taylor, whilst Valle can replace him in the short-term.
Therefore, Rodgers has the options at his disposal to go without the £15k-per-week defender in the short and long-term, which is why he should sanction a sale for the dud this month.
The Northern Irish boss did, however, make it clear how much he appreciates the full-back. He described Taylor as an “amazing” player and criticised sections of the Celtic fanbase for singing about Tierney, suggesting that it was disrespectful.
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Rodgers clearly respects and loves what the defender brings to the group but moving him on now, with the other options available and his contractual situation, could be the right move to make.