In terms of In:
RB: I think we'll need someone to understudy and take over from Valencia, and that could be someone like Semedo.
CB: I think we still need a strong CB to command the back line, I'm not sure who's really available at the moment that we could buy. Certain names like Lindelof have been mentioned, but he's signed a new contract. Perhaps Manolas? Although I'm not too certain on him.
CM: we'll sign one CM this season, and I was under the impression it'll be a box to box player, after last night, I feel it could be Fabinho. He'll play the DM role for us and the season after we could go for a CM with the ability to dictate play through their passing.
RW/SS: I'm still of the opinion that Griezmann will be signed this summer. He'll come in to play the same type of role Mata does in this team, or play just off Ibra (if he stays).
The rest depend on who stays. If De Gea leaves, we'll need a Goalkeeper, but I feel he'll stay in honesty.
Ibra is a question mark, if he leaves we'll need a striker. Whilst a player like Mbappe would be muppetastic, he's not the type of forward Jose uses, but at the same time, he has Rashford, and he sings his praises, so maybe Jose will deviate away from his norm. If we signed a player like Mbappe, I'm not too sure what that'll do for Rashford, as both are young centre forwards looking who would be looking to lead the line. However, I think we'll go for an experienced striker. Lukaku will be on the market this summer, but it's likely Chelsea will sign him. So then we have Icardi and Belotti left. The other strikers are all young, players like Dolberg, Mbappe, Andre Silva are all good strikers, but relatively young.
In terms of out:
Rooney
Carrick
Young
Schweinstiger
Darmian
I can't really see more leaving this summer than 5.