The Light Blues boss has been linked with the strike duo this summer as he prepares his squad for the SPFL Championhip next season.
They were a prolific partnership in their first spell together at Ibrox.
Goram said: "He's told everyone who he wants rid of but he'll need to offload them to free their wages for the likes of Kenny Miller coming in, and maybe Kris Boyd.
"The other two he's been talking about are Gavin Gunning and Shaun Hutchinson. So you have to offload wages to accommodate that.
"When the chief executive says Ally has the same budget he doesn't mean go out and spend money on transfer fees, he means the same budget for wages.
"So whatever goes out the way can be used to bring players in.
"I'd like Boyd and Miller, it's an obvious one to go for.
"Nobody can tell me if Kris Boyd is playing for Rangers next season he won't score 30 goals. That's guaranteed."
Rangers will be favourites to win the Championship next season but with Hearts and Hibs for company, McCoist's side might not have it all their own way.
All three teams will be eyeing promotion back to the top flight and Goram reckons the second tier will capture the imagination.
He said: "You look at the clubs in the Championship and there are going to be some decent crowds there.
"You take Celtic out the Premiership and take Rangers out the Championship and compare the crowds in the two leagues and I think there will be bigger crowds in the Championship."