First and foremost we need to know who the manager is going to be, if it's someone new he needs time to assess what he has, what he needs and what he can lose. That's not going to be done overnight. Needs time.
Defence
King: Time to go.
Nelson: Out of contract anyway(?) so goes.
Rose: Not good enough for Spurs. Goes.
Gallas: Gets a season extension if he wants it, no sale value, so why get rid?
In come Caulker and Naughton. Caulker has had a great season at Swansea and Naughton a great one at Norwich. Naughton has played right back, left back and even centre back for Norwich this year, perfect cover for both full backs. Having Naughton there also gives us the option of pushing Walker further forward if Lennon is missing.
At centre back we have Caulker, Kaboul, Dawson and Gallas to choose from. Bring another in if there's value in the market, got to be quality though.
Centre Midfield
Modric, Bale, Parker, Sandro and Huddlestone: All stay if we can hold onto them. We need to be confident that Hudds is coming back.
Niko/Jenas/Bentley/Gio: Should already be gone!
We need to be able to rest players especially Modric, we expect far too much from him. He's running on empty and it's killing us. Carroll I think will fill that role, but not ready yet.
Potential to bring one in, someone that can score a freekick and deliver a decent corner would get us an extra 15 points a season!
Wide players
Cover for wide players essential, expecting the players that get brought down the most to stay fit is ridiculous! Townsend back or look to buy?
Attack - We've created more than enough chances to have scored double the goals we have, the forward line is the biggest issue we have, as it has been for over two years.
Defoe: Stays! He's our top scorer despite only playing a few games.
VDV: Quality, stays.
Saha: Shouldn't have signed him, goes.
Adebayour: Can't see us matching his wages, but sign him if it's a sensible fee. Don't think it will be.
So that leaves a gap for one possibly two forwards. Berbs is an option, Sir Alex said he'd be sold a few weeks ago, he'd do at least as good a job as Ade for probably half the money.
Kane has begun to score regularly, time for another look?
So in summary that's King, Nelson, Rose, Niko, Jenas, Bentley, Gio & Saha out.
A few back from successful loan spells, and a few new faces.