It should be closer to 16 - DDG-cash in while he has a high value, Valencia-already gone, Young-get rid, Darmian-at last, TFM-not good enough, Jones-please do it, Smalling-likewise, Rojo-Can't believe he's still here, Matic- legs have gone, Herrera-jumped ship, Fred- what went wrong, Pogba- wants away, Perriera- not good enough, Mata- past it (2 years ago), Lingard-offers nothing, Lukaku-not a United player, Sanchez-what a waste of money, there you are, 16 easy!
The issue is - we cant do it all in 1 window, which is an issue as some names needed to leave seasons ago are still here.
Valencia/Herrera/Mata = Two already gone, other has yet to sign a contract
DDG/Periera - Contract nearing an end
Jones/Smalling/Darmian/Rojo/Lingard/Sanchez/Young = Not good enough/no place in squad
Pogba/Martial/lukaku = Talented, but probably not the players to move forward with + they may want to leave
Bailly/Mctominey/Fred = Injury/form/young = need to improve (not guaranteed starters)
Its a tricky one - say if Pogba kicks up a fuss and wants to leave, he'd be the 4th to go this summer (if mata leaves), which in turn increases the chances of deadwood like Lingard staying for example.
For the summer window, i'd focus on this:
Outgoings:
Sanchez/Darmian/Jones/Pogba/Lingard (already have Herrera/Valencia gone)
Incomings:
Wan Bissaka/Rice/James. we'd also need a CB and CM to replace Pogba
With an eye on the future windows, for outgoings:
Lukaku/Martial/Smalling/Rojo/Bailly
Massive overhaul needed.
Our CM will be vital, we are seriously lacking there