Ryan Shotton has returned to Stoke City following the end of his loan deal with the Latics whilst Will Keane has returned to Manchester United with a groin injury.
Rosler is remaining up beat on the transfer front as he is seeking to make additions to his squad during the month to enable a promotion push over the remainder of the season.
Speaking on the BBC website, Rosler is quoted: "I would like to do something but we also have to think about the immediate and long-term future of our football club..
"We have players running out of contract and we have to think about the financial value of those players. We have to make decisions that go beyond this season."
The Latics boss also revealed that he has received enquiries for one or two of his present players who are out of contract at the end of the season and Rosler admits these need to be considered.
Players out of contract at the end of the season can leave for free when their contracts expired and Rosler is keen to do the best business for the club.
“We have received enquiries for one or two players, and we will have to make decisions regarding that,” he added.
“Some of them only have six months remaining on their contracts, and there is a value on that.”