Craig Elliott is hoping he can attract National League and League Two-standard players to Boston United.
The coronavirus pandemic has seen clubs at all levels hit in the pocket due to missing out on much-needed matchday revenue.
It is still undecided when next season will be able to start, or when fans will be allowed back inside stadiums.
This has led to professional clubs tightening the purse strings and releasing players that, under normal circumstances, may well have been retained.
A trickle down effect could see players looking further down the pyramid for employment.
"I'm not going to lie, I have a list of targets," said Pilgrims manager Craig Elliott.
"But I don't know what sort of contract I can offer."
United are currently unable to announce their released and retained list due to the possibility of featuring in play-offs.
Some league rivals have begun bringing in players - such as Southport announcing the arrival of Matt Challoner, who is still officially a Boston squad member - while others, often cautious to add to the payroll without knowing when football will return, and in what capacity, are still working on next season's playing budget.
"A lot of good players are available and I'm shocked that some clubs are making announcements," Elliott added.
"There are different ways of looking at the situation. One is to do business early so you can start looking forward, the other is to wait and see what happens elsewhere.
"In non-league you need the crowds to financially sustain a club. A lot of clubs will wait to see what happens first before doing their business."