All four players are out of contract at the end of June, with Makin and Wilnis already having confirmed that they will be staying, but are yet to physically sign their contracts.
Meanwhile Naylor and Magilton are said to be still thinking over their details, but will give Royle their decision before the end of the week. Jermaine Wright meanwhile has turned down Town's offer of a new contract and will certainly be leaving Portman Road at the end of May.
Speaking to itfc.co.uk, Royle confirmed: "Jamma has turned down our offer and that's official so it looks as though he will be on his way.
"We are back in training on Monday though and I will be looking to confirm things then. I'm hopeful the others will be signing new deals."
Meanwhile Royle also says he is aware of the reports linking Dutch midfielder Martijn Reuser with a move to Willem II, and expects further developments next week: "We will be speaking to them next week about Martijn's situation." he said in relation to the link.