Boro are trying to halve their massive wage bill during the European summer in order to stabilise their finances following their relegation from the Premier League in 2009.

McDonald, who joined Boro in January 2010 from Celtic when Mowbray was in charge of the Scottish giants, is one of the Teesside club's higher paid players.

The Socceroo was Middlesbrough's topscorer last term with 14 goals but Mowbray told the Evening Gazette if an offer came in for the Socceroo, who is contracted until mid-2012, he may opt to cash in.

“If another club was to ring up with an offer for Scott then it would have to be considered,” Mowbray said. “It’s the same situation for most of our players.

“But we haven’t received any offers for Scott and we have to work on the assumption that what we have got is what we will have.

“If that situation changes, then we will react accordingly.”

However, Mowbray backed the Australian to score plenty of goals next season if he remained at Middlesbrough.

“He is a committed player. There’s no doubt that he will score a lot of goals for us next year,” he said.

McDonald may have reached the 20-goal mark for Boro last term had it not been for a barren spell at the start of the campaign as well as his Socceroos commitments during the 2011 Asian Cup.

“Scott’s goals were important to us last season, but the main thing that impressed me was his work rate,” Mowbray said.

“We asked him to do a job for us and he gave it everything he had got. He did a good job for the team.”

Mowbray added: “Scott has gone away for the summer but he is loving his football here and he will be ready for next season.

“He could be playing for the Australian national team next month which will help to keep him sharp. But he’s one of those players who doesn’t like to take any time off.”