It will be a quality not quantity approach from Lowe who inherited a bloated squad when he took the Deepdale job in December.
A number of contracts ending in the summer gives plenty of room for manoeuvre in shaping plans for 2022/23, with Lowe revealing he had a flight booked next week to go and watch a summer target.
Lowe told the Lancashire Post: “I want 21, 22 players and we’ll have some of the kids in and around it too – Mikey O’Neill. Aaron Bennett and Harry Nevin will be with us.
"There are lads coming back from loans who we will have a look at.
"I don’t want a massive squad, I want to make sure it is tightknit with lads pushing each other.
"With new additions, I want the squad to have plenty of quality rather than quantity.
"In training I don’t want a situation where we do 11 v 11 stuff and because there are too many lads, some of them are having to go off with the fitness coach to do some runs.
"We’ve had that this season, what we’ve tried to do then is put on some technical sessions for those who missed out.
"I don’t want a squad of 25, 26, 27, that is too big.”
In terms of recruiting for next season, Lowe has his targets and the work is being done to land them.
Wing-backs, strikers and goalkeepers will feature on the wanted list.
Lowe, whose side faces Blackburn at Deepdale on Monday night, said: “Do I know which players I want coming through the door? 100% yes.
"I will be on a flight somewhere next week, I will on the train next Tuesday morning. We are working tirelessly
"We are speaking to agents, watching players and we’ll continue to do that.
"I have got presentations for the players for when we can get to meet them, we will sit down with them, discuss where I want to take the football club and where they can fit into my system and what we want to do.
"We will keep working hard and hopefully we can get a couple in early doors.”