That is a lot of players to be bringing in with what is likely to be not a great deal in the way of net transfer funds. We therefore probably have to look mainly at the bosman and 1 year left on contract market. My picks would be one from each of these sections depending on budget:
GK. Makes sense to bring in Sam Johnstone on a free transfer. Advantage that he doesn't use up an overseas spot. We can have a look at him in Cup games to see whether we think he might have what it takes to become our number 1 in a year or two and if not then we go out and get a new number in a year or two.
LCB. Schlotterbeck would be my top choice and he only has a year left on his deal. He would still probably cost at least £25m though even with 1 year left. Also might prove difficult to persuade him to come to Spurs instead of going to Dortmund. N'D!cka would be a good alternative and is another with a year left on his deal, probably still costs £25m but might be easier to persuade to come to us than Schlotterbeck. If funds are really tight then Romagnoli on a free would be a sensible signing as he has the right attributes to play in Conte's system.
RWB. I've seen enough of Djed Spence this season to know that he definitely has the talent to go right to the top. The consistency of his performances for Forest probably also indicate that he has improved his attitude. I reckon £15m-£20m gets him if Forest don't gain promotion (I think he will join them permanently if they do) and he would be a good buy for that price and again has the advantage of not taking up an overseas spot. A good alternative would be Joakim Maehle from Atlanta, though I think they would want £30m+ for him. A cheaper option (another Danish player) could be Andreas Skov Olsen, who traditionally was a right winger but is currently doing brilliantly as a RWB at Brugge and would probably cost £15m or so. If money is really, really tight then Juan Cuadrado on a freebie from Juventus would be a sensible signing who would add quality and experience.
CM. My dream signing here is Kalvin Phillips. Superb both in and out of possession. Him and Bentancur would be a excellent partnership for the middle two and a player like Phillips would also allow us to play other formations. Unfortunately though I think he'd be £60m-£70m. However the bonus of signing him would be that he would also provide cover for the CB/RCB spot (as he showed with his superb performance against Kane in Conte's first PL game in charge). Gravenbirch from Ajax would also be a superb signing, and perhaps half the cost of Phillips with only a year left on his deal but I think he will have his pick of the true European giants this summer. If money is tight then Konrad Laimer from RB Leipzig only has a year left on his deal, is probably gettable for under £20m and I think would really suit PL football and Conte's system.
CF: I'd love us to go all out to get De Kettelaere. He has the skill and will have the physique to be a good number 9 but looks to be one of those hybrid 9/10 type players who would be ideal for us. Also has the advantage that he can play from a wide position. If we signed him then we probably have no absolute need for a specific attacking midfield player. I reckon he'll go for a transfer fee of just above £30m and be good value for that. If we can't attract him and/or money is tight then Moussa Dembele has only a year left at Lyon and might be gettable for under £20m. If we've got no transfer funds at all for this position then Andrea Belotti would be a great option, I think he would do pretty well in the PL. Super budget 'just get somebody in' options would be Origi or Nketiah.
So that's:
GK: Johnstone (£0)
LCB: Romagnoli (£0), Schlotterbeck (£25m), N'D!cka (£25m)
RWB: Cuadrado (£0), Spence (£15m), Skov (£15m), Maehle (£30m)
CM: Laimer (£20m), Phillips (£65m)
CF: Belotti (£0), Dembele (£20m), De Kettelaere (£30m)
Transfer fees of a total of £20m up to a max of about £150m depending on who signed.
If we could sign those in bold above I think we'd have a really good squad next season:
Bringing in Eriksen on a free transfer option on top of the above would then be the icing on the cake giving us a reasonably deep, talented squad for the season with there still being spaces available for further additions in Jan and no restrictions on us bringing in more overseas players.
1. Lloris
2. Johnstone
3. Austin
4. Spence
5. Doherty
6. Romero
7. Dier
8. Ndicka
9. Davies
10. Sanchez/Rodon (other gets sold)
11. Sessegnon
12. Regulion
13. Phillips
14. Bentancur
15. Skipp
16. Hojbjerg
17. Eriksen
18. Kulusevski
19. De Kettelaere
20. Kane
21. Son
22. Bergwijn/Moura (other gets sold. Of the two I'd be inclined to keep Bergwijn)
That allows the following players to be sold to bring in some fees towards the incomings: Ndombele, Lo Celso, Royale, Sanchez or Rodon, Tanganga, Winks, Gill, Moura/Bergwign.
I suspect we could pull in fees averaging close to £20m for any of Ndombele, Lo Celso, Royale, Sanchez, Gill, Moura or Bergwijn. I ithink Rodon, Tanganga and Winks might average close to £15m. Should be able to fund good business with that sort of windfall maybe even having enough to try to bring in a real top class left wing back option.