Adam Schefter explains the Dolphins' reported interest in one of the top quarterbacks, including Tua Tagovailoa, in the 2020 draft class. (0:40)

Even before they hire Patriots linebackers coach Brian Flores as their next head coach, the Dolphins already are thinking about rebuilding and trying to land one of the trumpeted quarterbacks from the class of 2020, which includes Alabama's Tua Tagovailoa and Oregon's Justin Herbert, league sources told ESPN.

The Dolphins know they have to focus on player development and building the trenches next season, putting the franchise on track to select one of the promising quarterbacks from the 2020 draft and rebuild over time, according to league sources.

It is difficult to tank in the NFL with players' contracts not being guaranteed. But the Dolphins recognize that losing likely will be a part of next season, and it will take some time to build the roster to where they want it to be, according to sources.

Dolphins owner Stephen Ross acknowledged as much when he discussed the team's future after former head coach Adam Gase was fired on Dec. 31.

Flores is expected to be a part of the growth process for the Dolphins, who went 7-9 under Gase this season and own the 13th pick in this year's draft. The Dolphins already are eyeing a top-10 pick in the 2020 draft, according to people familiar with the team's thinking.