DEF:
Skriniar
De Vrij
Ndicka
Soyuncu
Guerreiro
Grimaldo
Bensebaini
Singo
MF:
Laimer
Tielemans
Jorginho
Kante
Kamada
Gundogan
Aouar
Dahoud
Rabiot
FW:
Zaha
Lemar
Thuram
Moukoko
Tsygankov
Asensio
Depay
Bamba
Malinovskyi
Muriel
Morelos
From that list, the most interesting ones are Ndicka, Laimer and Moukoko, and maybe Skriniar.
Are there any decent keepers available on a free? If not, we are left with a decision on DDG, otherwise Costa is going to costa us around £50m. Dubravka or someone similar can act as no 2, along with Bishop.
With Varane, Martinez and Ndicka, we could probably get away without signing an expensive centre back this summer, although I wouldn't mind Min jae or Timber, but I think Min jae will have to wait for another time.
We need another RB, and I think Timber (£40m) offers a different type of player to Dalot, depending on tactics, and also provides that extra cover at centre back.
LB - Shaw and Malacia
A midfield of Casemiro, Eriksen and Laimer is solid, but I think we need another option, Enzo Fernandez for £50m. This would also free up Eriksen to cover for Bruno Fernandes higher up the pitch.
Wingers - Sancho, Antony, Rashford, Garnacho
With Martial injured for 50% per season, I would love to bring in Sesko (£50m) and Gakpo (£40m) to rotate with Moukoko. I would also consider dropping the Bruno role in some games and playing two strikers. I wouldn't say no to either Mbappe or Endrick, but I don't think they are realistic.
Although this involves bringing in 8 new players over the next two windows, at an estimated price of £230m, that is what we need to have proper depth in each position. At the moment, it appears that ETH only trusts about 14 players, so this will give us a real squad. I would also like to see more kids on the bench and being given cameos as there are a few exciting players, in particular I like the look of Alvaro Fernandez, Mainoo and McNeill.
We should recoup a decent amount of money for all the sales, and reduce our wage bill by a significant amount too. I would be disappointed if we couldn't raise over £100m from getting rid of all these players, so a net spend of just over £100m and a far smaller wage bill doesn't sound so bad...
Sales:
Henderson?
DDG?
Maguire
Lindelof
Jones
Bailly
Tuanzebe
AWB
Williams
Telles
Fred
Mctominay
DVB
Elanga
Amad
Pellistri
Ronaldo (exit)
Greenwood?