Boro sold several first-team regulars in the summer transfer market, including Stewart Downing, Robert Huth and Tuncay.
Gibson has confirmed they are not interested in selling David Wheather or Adam Johnson in January.
“We don’t want to sell out our homegrown players and some of these players are very dear to us,” Gibson told the Evening Gazette.
“We had a lot of offers for players. What makes the headlines is the offers that we’ve taken, but there were a lot of offers that we haven’t taken.”