Personally I think 80m is going to be budget pretty inclusive of sales. We're at least 100m down on revenue with significant uncertainty about future advertising revenues with no long term shirt sponser signed up. We'll have to generate our funds this year.
Pogba is a sellable asset, but since PSG, Bayern, Juve and maybe Madrid are the only teams potentially with the funds in Europe, its not a sellers market for him. I would expect offers no higher than 25 - 30m given the contract situation, age and general conditions. In those circumstances, it really wouldn't surprise me if we keep hold until the end of his contract.
Lingard is a saleable asset, as are Bailly, Martial, James, Tuanzebe, Williams, Chong, Levitt, Galbraith and Lindelof. Mata will be released. I would expect for two or three of those to be sold, raising 30 to 40 million, maybe more if Martial is sold.
Keeper is perhaps the most interesting. Personally I can't see De Gea being sold, as I don't see a market for him, especially considering his wages. That means Henderson is likely to be sold, potentially raising the most out of any of our assets.
Given that, we'll need to buy a keeper, a centre back, and maybe a midfielder or forward. We will have to look outside the premier league due to the overpriced nature of players under long term contracts such as Ndidi, Rice, White, Calvert Lewin, Grealish, Jiminez, Neto, Raphina. Pretty much any of those names would chew up almost all, if not more than, the budget.
Haaland is only going to be going to City, who, lets face it, have unlimited funds, PSG if Mbappe is sold to Madrid, Madrid themselves if they can't get Mbappe, or maybe Chelsea if Abramovitch needs to launder more of his Russian mafia loot (allegedly). The money it would take this season I believe would be way beyond us. If he were not to be sold this year and be available on a release clause, its a different ball game, but I can't imagine one or two of these clubs that have the funds this year not being willing to prevent the potential lottery and pay up what's necessary this year to get Dortmund interested, especially if they don't bank what they want from Sancho. It really wouldn't surprise me if it'll take considerably more than 100m this year to get Dortmund to sell.
And that takes us onto Sancho. I think we would be interested, but at quite a bit less than what we offered last year. We know that Dortmund are banking on a sale of one or more of their assets, because they budget for it. If no one pays up the numbers for Haaland, then later in the window we might get him for lower numbers... but we open ourselves to Liverpool, Chelsea, Arsenal, even City getting involved. I reckon we'll stay away and bank on Amad maturing into the player we hope he'll be.
So that then leaves CB, which looks like the lad from Sevilla maybe, or Pau Torres, Badiashille, someone likes that, and a backup keeper. And maybe a punt in midfield with the expectation that Garner and Mejbri will fill the squad gaps.