One of the two players is Ireland U21 international Cliff Byrne, who spent three months on loan at Glanford Park earlier in the season.
United face competition from first division Coventry City and third division runners-up Hartlepool United for his signature.
United's official website has speculated that Laws is also targeting a left-winger and a striker in case Peter Beagrie and Martin Carruthers stilll considering new contract offers.
Laws also has to decide whether he wants another left-back, as Andy Dawson's departure to Hull will leave Lee Ridley the only left-back at the club with first team experience.
One option would be to bring Steve Ridley, Lee's younger brother, back from Barrow AFC who he joined mid-season.
Meanwhile centre-back Mark Jackson has had an operation on a groin injury, but will be fit to return to pre-season training in July.