If I were ETH, I would probably sell the entire backline except Lindelof and Dalot.
Similarly Pogba, Matic are leaving anyway, invest in 2 quality midfielders among many options available, get Antony for RW and one of Nunez and Nknunku. Sell Martial.
For backline I would Ideally get DeLigt and Torres, if not than Timber and Nicka, get Lodi for LB and Mukiele for RB. Sell Henderson and get an experienced backup keeper for Degea, don't give DeGea a new contract, try finding a modern sweeper keeper meanwhile.