Abbott is currently waiting for answers from eight out-of-contract players at the club, with James Berrett, Mark Gillespie, Danny Livesey, Lubomir Michalik, Peter Murphy, Frank Simek, Tom Taiwo and Francois Zoko all weighing up new deals.
But Abbott is ready to bring in replacements should any of those decide to leave the Cumbrians.
"I've spoken to four players face to face already and the discussions were really positive," he told the club's official website.
"All you can do is tell them the truth during the conversations so they know exactly where they stand.
"I've told all of them I'm waiting for decisions and that if players we have offered contracts to don't sign then there will be a definite interest in doing something."