What does your list look like? For me:
Players out
Butland (£30m)
Grant (pennies)
Haugaard (free)
Zouma (loan)
Pieters (£5m?)
Stafylidis (loan)
Johnson (free)
Adam (free)
Afellay (£3m?)
EMCM (£7m?)
Shaqiri (£25m)
NDiaye (£12.5m)
Bojan (£2m)
Muniesa (£2m)
Players retained
Wimmer - can't afford to take the hit on him financially. Can he recover the peak of his fitness and form against weaker opposition?
BMI - our best defender
Shawcross - still a force in the Championship but needs replacing
Bauer - been excellent
Edwards - deserves a chance as backup
Cameron - contracted until 2020 and probably more value in having him around than his transfer fee would command
Allen - worth more to us in the Championship than the money will get us
Imbula - can the drop in level enable us to get the best out of him. Playing under a new manager might help.
Fletcher - got a year left on his deal. Worth peanuts.
Sobhi - Not good enough to start but can he fulfil his potential in the Championship?
Berahino - God knows what's going on with Saido but a drop in level might do him good. Bags of time on his contract and few potential suitors.
Diouf - Hopeless but a year left on his deal and of little interest to others. Good athlete for the Championship.
Crouch - A year left on his contract and will add more to the team relative to what we'd get for him.
Leaves us needing: 3(!) new goalkeepers, an heir to Shawcross and 2 leftbacks, another CM would be nice to suit the system we go with, plus 3 or 4 wide players with PACE PACE PACE!, 2 new terrifying strikers. I think we can expect around £70-80m to achieve this.
