THIS summer will be, as Michael Beale described it himself, the biggest rebuild that Rangers have seen in a number of years.

The moment that has been long overdue cannot come soon enough. It is time to rip it up and start again as Beale plans for a new era at Ibrox and puts his stamp on the squad that was assembled by Steven Gerrard and tweaked by Giovanni van Bronckhorst.

Beale has more than 30 bodies right now in a group that is high in terms of quantity but doesn't have the required quality. In the eyes of many supporters, the vast majority of them are now dispensable at the end of another campaign of abject failure.

The Herald: Michael Beale

Beale has referenced the need for change and the scale of the job in hand almost on a weekly basis since he was appointed in December and his time will come this summer. Here, Herald and Times Sport assesses what work must be done at Ibrox.

GOALKEEPER

The first name on the teamsheet will be a new one for Rangers next term. Beale definitely needs one keeper, will probably require two and may well need three as Allan McGregor heads for retirement 12 months on from what looked like the final appearance of a legendary career.

The situation between the sticks was not adequately addressed last summer but Rangers now have no option but to invest in the position. It will prove to be one of the most decisive deals that is done.

Jon McLaughlin is not the answer as number one. With a year left on his contract, a decision must be made whether he will be the understudy once again. An exit seems to suit all parties.

The jersey could go to Robby McCrorie but the 25-year-old is in danger of missing his moment at Ibrox. The final Premiership fixtures give him a chance to prove himself but if Beale chooses to go in a different direction then the Auchenhowie graduate will surely look to leave his boyhood club.

READ MORE: Rangers eye move for former England keeper Jack Butland

Beale dodged a question about Jack Butland last week as he focused his answer on dismissing an interest in Chris Willock. At 30 and with a career of Premier League and international experience behind him, Butland ticks plenty of boxes for Rangers and would be a shrewd acquisition.

The keeper issue has not been the biggest one that Rangers have struggled with this term but it has contributed to their unacceptable campaign. Beale can now lay the foundations with a couple of smart moves to end any uncertainty over the gloves for several seasons to come.

DEFENCE

As captain and vice-captain, and with lucrative, lengthy contracts behind them, James Tavernier and Connor Goldson are all-but assured of their spots in Beale’s side next season. The same cannot be said for the other handful of options the Englishman has across the back line and a more dominant, physical centre-back seems like a priority for Rangers.

Filip Helander can be written off as a result of his injury record and contract status. It would be harsh to do the same to John Souttar after just a handful of appearances but the jury is out on Ben Davies.

There were high expectations after his £4million move from Liverpool but fitness was an issue in the first half of the campaign and his form recently leaves questions to be answered. The 27-year-old still has plenty of market value and is one that could be moved on if Beale thinks he can upgrade this summer.

The Herald: Ben Davies

Leon King will find himself as an understudy, at best, and Beale must decide if fellow youngster Adam Devine provides adequate back-up for Tavernier. On the other flank, the left-back position is up for debate.

Ridvan Yilmaz has not done enough this term to suggest that he is a significant upgrade on Borna Barisic but it is unlikely that he will leave after just one season at Ibrox. Barisic is in the running for Player of the Year but has several failures on his record now and is heading into the final season of his contract.

MIDFIELD

Beale started his remodelling of the squad with the acquisitions of Todd Cantwell and Nicolas Raskin in January and both will be integral parts of the team next term. Who plays alongside them will be interesting, though, and it would not be a shock if they are the only two midfield survivors this summer.

Ryan Jack, Scott Arfield and Steven Davis are all out of contract. Beale hinted in March that Jack would be offered a new deal but another injury setback has come at a time when supporters are looking for stalwarts of the side.

It would be a sad end to the Rangers careers of Arfield and Davis but there is no room for sentiment right now at Ibrox. If both leave, they will do so with the thanks and well-wishes of the fans.

READ MORE: The key Rangers issues James Bisgrove must address as Ibrox CEO

Elsewhere, John Lundstram is out of favour with the crowd and Glen Kamara is one of the few assets in the squad ahead of his inevitable departure. Kamara has seen his value plummet after being retained for a season too long and Lundstram will struggle to be a regular starter next term if the required reinforcements arrive.

The situation with Malik Tillman could be decisive here. His quality and talent are not in doubt, but Beale must weigh that up against the £5million that it will take to secure his services from Bayern Munich as he juggles his budget this summer.

Rangers need considerable upgrades in terms of starters and squad options in the middle of the park. Kieran Dowell, the Norwich City midfielder, has already been heavily touted for a move to Ibrox.

FORWARD

If Beale doesn’t get this area of the side right then Rangers can forget about being Premiership challengers, never mind champions. It is out with the old and in with the new up front.

Ryan Kent and Alfredo Morelos will head for pastures new and perhaps find that the grass isn’t greener elsewhere at the end of their deals, but several of those that are under contract cannot be guaranteed of their spots in the Beale blueprint.

Antonio Colak isn’t the kind of striker Beale will build an attack around and Kemar Roofe cannot be counted on at all given his injury record.

Fashion Sakala and Scott Wright are not of the required level to start week in week out, while the signing of Rabbi Matondo last summer summed up Rangers’ recruitment and none of the five forwards would be missed.

READ MORE: It's time for change at Rangers after Park, Wilson and Robertson exits

Ianis Hagi has much to prove after his injury lay-off, Tom Lawrence is still months away from being fit to stake his claim and Alex Lowry hasn’t kicked on as expected. Beale, then, has plenty of options but not enough guaranteed game-changers or match-winners.

Finding a talisman striker capable of delivering 25 goals next term is a non-negotiable. Another two additions would complete the centre-forward work but Kent must be replaced on the left and the right must be properly addressed at long last.

Those that leave cannot say they have not been given a chance to make an impression at Ibrox and levels have to be raised in the final third. Rangers need guile and goals and they will come from fresh faces rather than familiar ones.