I suspect all of Tanganga, Lo Celso, Hojbjerg, Rodon, Parrott, Gill, Royal and Regulion will be offloaded. I think the club will try to farm Ndombele out on loan somewhere as they won't want to write off the last year of his amortisation as a loss on the books.
I suspect Genoa will take up the option for Spence as well (a shame in some ways as I think he'd be worth a look for us).
It wouldn't surprise me to see Skipp look for a move as he need to be playing games at this stage of his career.
That leaves: Vicario, Forster, Porro, Romero, Van Der Ven, Dragusin, Udogie, Sessegnon, Davies, Bissouma, Sarr, Bentancur, Maddison, Kulusevski, Johnson, Richarlison, Veliz, Son, Solomon as a squad of 19 senior pros so some reasonable room for additions though we're not exactly going to be bringing in mega money for those departing. If it includes Spence and Skipp then maybe £80-£90m for all of them?
I think we need a competition for the GK , right back competition, left back competition, a left sided CB with pace to cover VDV, a starting number 6 midfielder and another CF. Another wide forward option would also be great.