MACC TOWN boss Brian Horton has axed nine players - including captain Matthew Tipton.
First-team stars Tipton Steve Wilson, Matthew Carragher, Michael Welch and Graham Potter have been allowed to leave Moss Rose on free transfers.
Youngsters Tommy Rooney, Steve Brackenridge, Joey Jones and Steve Owens have also been released.
But it is the Silkmen manager's decision not to offer his 24-year-old skipper a new deal which has shocked many supporters.
'I just decided I wanted someone up there with (Jon) Parkin who offers a few different things,' said Horton. 'I felt he stopped scoring at the end of the season and doing the things that I wanted.'
And Horton was quick to quash rumours that it was Tipton's wage demands that were the problem. He added: 'All the decisions I made were football decisions and not money ones.'
Tipton has paid the price for not putting pen to paper two months ago. The former Welsh Under-21 was offered a new deal before deadline day on March 31, but the Bangor-born forward, who said his departure came as no surprise, did not sign.
'That's football,' said Tipton. 'Outsiders looking in will probably think 'He's scored 50 goals in three seasons and is captain', but if the manager thinks he can bring someone better in then that's his decision.
'We spoke before deadline day but the contract got delayed and nothing was signed.'
Barnsley, Darlington, Mansfield, Wrexham, Swansea and Cheltenham have been linked with Tipton.
Tipton added: 'I'm a proven goalscorer at this level and I think I could play at a higher level. I'm 24, captain and played nearly 300 games.
'I would've been happy to stay but the time is now right to move on and find another club.
'I've enjoyed every minute at Macclesfield. I've helped the team stay up and I've helped get them to the play-offs - I'm proud of my time at Macclesfield.'
One possible replacement for Tipton will be Kevin Townson, the on-loan striker is a free agent after being released by Rochdale.
But Horton has allowed Mark Boyd to return to Gretna after a three-month loan spell at Moss Rose.
The Macc chief plans to strengthen the squad in several key areas, with a new centre back, left wing-back, midfielder and two forwards on his list.
'We've a good nucleus of players and we need to build on that,' he said. 'I just feel fresh faces are good for everybody, including the supporters. We can now bring some new players in to work with and that stimulates me.'
Horton admitted of all the difficult decisions, releasing goalkeeper Steve Wilson was the hardest. He added: 'Wilo is one of the best, hardest working keepers I've ever worked with.
'He never moaned when I left him out but Tim Deasey has a good future. Like Andrew Smart and Andrew Teague, he's now part of the first-team squad.'
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