It’s been over two weeks since Rangers last played a football match, but there's still plenty of excitement as attention turns to next season.

Kieran Dowell, Jack Butland and Dujon Sterling have all agreed to join Michael Beale’s rebuild with more new faces imminent. 

Sam Lammers and Cyriel Dessers have been targeted to bolster Beale’s attacking options, but what about activity at the other end of the pitch?

While the priority this summer remains adding goals to the side, there could also be some movement in the back four.

Jonathan Panzo, 22, has been strongly linked with a move to Ibrox from Nottingham Forest for a fee in excess of £2million. 

Beale has targeted a left-sided centre-back this summer and Panzo fits the bill with Arsenal’s Auston Trusty an alternative option.

Panzo has attracted significant interest from English Championship clubs but the Rangers Review understands that Beale’s held positive talks with the player. 

The manager has spoken previously about signing players he's already worked with and Panzo, like Sterling, came through the Chelsea academy when Beale was employed by the London outfit.

Panzo made 32 appearances on loan at Coventry last season and fits the profile of defender Beale wants to bring to Glasgow. Being left-footed, powerful and comfortable on the ball. 

The defender's arrival also ties in with a potential move to three at the back.

“We’ve toyed with going to a three at the back because of how John [Souttar] has played," Beale said previously.

"He needs to show that he can stay fit and healthy. We will add into that area in the summer with Connor, John, Ben [Davies] and Leon [King]. 

READ MORE: Cyriel Dessers' Rangers credentials - the Feyenoord lowdown

“We will add to our athleticism and power in that area and that area was damaging to us earlier in the season with injuries - only Leon has been constantly fit.”

Panzo’s preferred position is at centre-back, but he’s also been deployed at left-back during his youth career at Chelsea and when on loan in Belgium with Cercle Brugge. That versatility could be a huge asset at Ibrox.

Panzo was on Rangers and Beale’s radar before the club's former Sporting Director, Ross Wilson, departed for the City Ground in April. 

However, the deal is not imminent and there's been no acceleration in talks across the last few days.

Panzo’s mooted arrival as a left-footed centre-back has led to speculation surrounding Ben Davies' future. 

The Rangers Review understands that there’s currently no movement on a potential transfer, although if the price was right a move shouldn't be ruled out. Davies is believed to be content at Ibrox and has three years left to run on his deal.

Rangers made a significant investment to bring the 27-year-old to Glasgow last summer and they’d look to recoup close to the £4 million fee they paid Liverpool for Davies to sell him this summer. 

The defender has a number of admirers in the English Championship after impressing at Preston North End previously. 

The Rangers Review also understands that a Leon King departure shouldn't be totally ruled out this summer, even if the youngster's homegrown quota will likely be factored into any potential move.

King, 19, has struggled for minutes since Beale arrived having featured heavily, in part due to a Connor Goldson injury, during the season's early months under Giovanni van Bronckhorst. 

Hibernian were interested in bringing the defender to Easter Road on loan last January but the move didn't get far down the line. King signed a long-term deal last season that runs until 2026.

The fact that Sterling and Panzo can play at left-back strengthens rumours that Borna Barisic could leave the club this summer. 

The Rangers Review provided an in-depth analysis regarding his future over the weekend after comments made by the Croatian about his future were misinterpreted.

Rangers won’t recoup the fee they wanted for Barisic in previous windows but the 30-year-old will have potential suitors on the continent with a year left on his contract.

Ridvan Yilmaz was afforded the chance to impress towards the end of the campaign and is expected to be first-choice at left-back next season.

With the addition of Sterling, and Panzo still expected to arrive, Beale has added "power and athleticism" to his defence.

Transfer business might not be over in that department if one of Davies, King or Barisic leaves the club in the months ahead.