Rovers are said to have already done their first deal, with the Football Insider website reporting a loan move for a Bolton Wanderers forward has been agreed
Mansfield Town, Wrexham and Bradford City are amongst the League Two sides rumoured to be looking to bolster their attacking options.
Swindon Town will need to rejig their plans with Bradford City set to dish them out a big blow.
MK Dons have a big decision to make over the future of Dan Kemp, who has been in fine form on loan at Swindon Town.
Elsewhere, Notts County and Walsall have already done business.
Here are the latest rumours and done deals as of 31st December 2023.

1. Harry Smith (Sutton United)
The experienced forward has been a prolific scorer for his current team this season, registering 10 goals in 25 competitive appearances with seven of these strikes coming in League Two. He is said to be interesting Mansfield Town, Forest Green Rovers and Bradford City. (Football League World) Photo: Bryn Lennon

2. Jake Young (Swindon to Bradford)
The Bantams are set to activate the recall clause in his loan spell at Swindon. Young has scored 16 goals and was twice named League Two player of the month. (Telegraph and Argus) Photo: George Wood

3. Lee Gregory (Sheffield Wednesday)
Lee Gregory is interesting Wrexham. He is seen as an option if the Welshmen are unable to sign their first choice striking option of Jonson Clarke-Harris. Darren Witcoop (Sunday Mirror) Photo: Ben Roberts Photo

4. Jonson Clarke-Harris (Peterborough United)
Over the summer, Clarke-Harris saw a deal to join Wrexham fall through on Deadline Day, with Wrexham keen to finally get the deal done. (Darren Witcoop, Sunday Mirror) Photo: Pete Norton