this. another striker would mean 4-4-2 which it has been shown our midfield cannot handle. IF we had a fit Hargreaves and in-form Fletcher, we could get away with 4-4-2 regularly, Valencia and Park on the wings. In fact I was one of those saying in pre-season that we would be moving to 4-4-2 this season now that Ronaldo was gone.
But with Rooney adadpting his game to the lone striker role, we no longer are in desperate need of another striker. If Berbatov or Owen were to leave then we would need to replace them, but with our youth strikers starting to mature, the replacement would need to be another Owen-type signing only designed for a couple of years and not for the long term. Someone like Huntelaar who is at his peak years would do the job as a backup for Rooney.
As chief said, Midfield is the area we should look at strengthening. Personally I would cut our losses with Hargreaves, try to get what we can for him and cut his name off the wage bill. Scholes and Giggs cannot realistically be expected to repeat this seasons heroics (i remember saying that last season actually!) (though if they do its a bonus) which leaves us Carrick, Fletcher and Anderson as the mainstay of our midfield - the latter of which still hasnt fully proved himself. Youth prospect-wise we are less fruitful in midfield at the moment, so for me, buying a promising, world class, fairly young CM would be the priority- possibly Rodwell or Fellaini, Defour maybe Moutinho or even Mikel if we could get him. Ideally though we would want a more attacking minded midfielder if he was to partner the likes of Carrick and Fletcher.
Left wing also presents a trouble spot - and it is here I would love for us to get Joe Cole, since he could play either on the left, or as the attacking midfielder which I suggested previously. Two birds with one stone and all that. I think getting an out-and-out winger would be a mistake anyway, unless we have significant departures - Nani, Tosic, Giggs and Park (and to an extent Rooney) can all play there, another out and out winger would be too much competition, which is why a player like Joe Cole who can also play in the middle, would be ideal.
In defence we are OK, though I feel we could do with another backup at CB, especially given Rio's recurring injury. If anything, I think we could stand to lose Brown and perhaps Neville. Entrust Rafael with the RB spot, along with JOS for the games where more defensive discipline is needed. Getting in a young CB who ideally could fill in at either of the FB spots would be absolutely perfect. Maybe Zapata? (Is he any good or just an FM legend?).
Finally, and as i said earlier, a new GK should be addressed. Foster frankly isnt good enough and we should get rid. PIG has done pretty well this season but I dont think anyone thinks he is good enough to be our long term #1. Considering VDS is now nearly 40, we definitely need to look at a replacement. There are several pretty young, highly rated keepers around (Adler, Neuer, Lloris, Ustari, Akinfeev, Mandanda) and so it strikes me as a good time to buy, since any of the above could well be snapped up by other top clubs, and the price is only going to rise.