Defenders Richard Keogh and Tom Aldred have today rejected the contract offers made by the club and have decided to consider their options for the future elsewhere.
Keogh, 23, became a fans favourite last season with his full-blooded displays and was offered a two-year contract shortly after picking up a series of Player of the Season awards at the end of year function.
Greg Abbott said: "We made a good offer to Richard and we wanted him to stay, but we felt that he had probably made his mind up the longer this went on.
"We've been working away behind the scenes just in case this was the final decision, to make sure that we were ready to react. We're in a position to do that, so all we can say now is that he has been fantastic for us and that we wish him all the best."
Aldred, 19, was initially offered a new one-year contract towards the end of last season with a second year option added as talks progressed.
The defender, who came through the Youth ranks at Brunton Park, enjoyed a successful loan spell with Workington last season before returning to make five first team appearances for the Cumbrians.
Abbott said: "Tom has listened to advice from his representatives and we have to respect that.
"We felt that we had made a good offer to a young player who is progressing well, but he has had his advice and he now has to do what he feels is best. It goes without saying that we also wish him all the very best for the future."