It's funny how perceived priorities have been fluctuating this season. Not that long ago, it seemed like a CB and a striker were the obvious and most pressing needs. Now, that doesn't look as obvious any more, with Cavani really coming into his own and maybe signing on for another year, and the defence showing a lot more solidity. Of course, that doesn't mean we no longer need long term solution at striker or a CB upgrade, it's just there are other priorities which start moving to the forefront for this coming window.
Another big impact factor is that Pogba now seems to have settled on the left flank as his best position, rather than the no 8. That means the forward line becomes more crowded, and that we have more need of reinforcement in the central midfield.
Right now, I'd say the priorities should look like this:
1. A central midfielder with better all-round qualities than McFred.
Options: Camavinga, Rice, Kamara
2. A starting XI quality forward/attacking midfielder who can play on the right. If he can also play in the central position, that's a big bonus.
Options: Grealish, Sancho, Kulusevski, Neto. And maybe Reyna?
3. A clear no 1 striker
Options: Haaland, Kane, Silva
4. A backup/offensive option on right back
Options: Trippier, Lamptey
5. A top quality CB
Options: Kounde, Varane, Torres
Two further points for the discussion:
1. The indicated transfer budget for the summer (85m) doesn't go that far, but how big is the potential for augmenting that with sales?
If De Gea gets sold to a top club (PSG, f.e.), he should surely fetch around 50m, with a backup replacement not costing more than 10-20m. Dalot and Pereira might each bring in at least 15m, Jones maybe 5m. Then there's Lingard, who may bring in another 30m or so. If Mata leaves, that's some wages saved. Additionally, there's players who will need to be moved as a result of any signings made:
Matic, if we bring in a central midfielder. Probably not much, but maybe a 3-5m loan fee somewhere, plus wages saved?
Martial, if we bring in a striker. That should be significant, 40-50m?
Bailly, presumably, if we bring in a CB. I don't know, 20-30m?
All in all, it may not be utopian to assume sales might double the transfer budget, or more.
2. How many players should we bring in?
Beyond what we can afford, there's some downside to bringing in too many new players at once, especially in a squad that seems to be gelling so well. Wouldn't more than 3 be excessive, not counting the GKs?