I think Romero will want to leave this summer and he will bring in decent funds.
We also have a guaranteed fee coming in for Hojbjerg.
Solomon has done well at Leeds and with them getting promoted I think they will want to keep him and we'll get a decent fee.
I'd also sell Richarlison (too injury prone) Bissouma (too inconsistent) and Gill (too weak for English football).
As well as releasing hte likes of Forster (Austin proved himself capable) Werner (no confidence) and Regulion (not good enough).
I think that lot would pull in about £130 million in total transfer fees as well as save over £500k a week in wages.
Outs:
Forster (0),
Reggie (0)
Werner (0)
Romero (£55m)
Richarlison (£25m)
Solomon (£15m)
Bissouma (£15m)
Hojbjerg (£15m),
Gil (£5m)
=============
Total: £130m
After Levy's warning in the note accompanying the recent published accounts, I don't think we will spend a huge amount in transfer fees this summer (especially if we do not win the Europa and qualify for the CL next season). I have therefore tried to keep the cost of the ins reasonably in-line with what we get for the outs. However, my ins would see our wage bill go up.... though if there is one club that can sustain a bigger wage bill it is THFC and the low net transfer spending should enable this while keeping in line with ENIC's business model.
With Romero leaving, VDV being a bit injury prone and the likes of Phillips and Vuskovic still a bit young I think we should do all we can to bring in Jonathan Tah on a free. There will be lots of competition and we would therefore have to pay big wages to get him but I think he would be well worth it.
We've been short at left back at times this season. If Tyrick Mitchell is on a free transfer then that could prove good business (though I have seen stories claiming all of 2025, 2026 and 2027 for his contract expiry). I'll assume he is on a free. If he's not then and funds are tight then we can probably muddle through using Udogie and also Davies or perhaps VDV at LB next season depending on the manager's style of play.
I think we should make Tel permanent if we can persuade him to join us. 40 odd million quid for his talent is a good price and him being able to play across the front three is a bonus. I like his touch, movement, pace off the mark and his confidence. Only 19 so fits our model.
Selling Richarlison means we need another CF. I called out Liam Delap a ideal early this season and stick with that. He is a very good number 9, an absolute nuisance for central defenders, links up play as well as being a good goalscorer. His low release clause is a massive bonus, we should throw big wages at him to get him. 22 years old so fits our model.
Bit of a left field suggestion next and that is Enzo Millot from Stuttgart. He is a fantastic, young, French player that plays as a busy number 10 type and he can also play more of a box to box number 8 type role. He has a ridiculously low release clause of only £15m and I think he has the game for English football. Another 22 year old fitting our model
The last signing I would make is a central midfield player. This is not necessarily an urgent signing with Gray, Bergval, Bentancur and Sarr sticking around. However, I really like Samuele Ricci at Torino. He is very press resistant, his good touch and decent physicality allows him to receive the ball in tight spaces, he is also a really good passer of the ball and especially good at passes that break the opposition lines. If we sell Romero then we'll need a defensive midfield player to be playing these types of forward passes. I reckon £40m would persuade Torino to sell. Another young player at 23 so again, fits our model.
Ins:
Tel (£40m)
Ricci (£40m)
Delap (£30m)
Enzo Millot (£15m)
Tah (£0)
Mitchell (£0)
=============
Total: £125m
-----------------------------------------Vicario (Kinsky) (Austin)
Porro (Spence)--------------Tah(Danso)----------------------VDV (Vuskovic) (Davies)-----------Udogie (Mitchell)
---------------------------Gray (Bentancur)-------------------Ricci (Bergval) (Sarr)
-------------------------------------------Millot (Maddison) (Devine)
-----Kulusevski (Johnson)--------------------Solanke (Delap) (Veliz)---------------------Tel (Odobert) (Son)
Loans for Dorrington, Donley, Abbot, Lankshear, Scarlett, Phillips, Keeley, Yang
If our new manager favours a big physical back 4, akin to the way that Guardiola and Arteta like to set up their teams then we have the potential to play: Spence, Danso, Tah, Van Der Ven as a back 4. If you added two of Gray, Ricci and Bergval to that as two of the midfielders it would give a lot of licence to not require very physical players across the 7, 10 and 11 type roles.
28 players named above, though many are still under 21 so we'd still be well under squad limits. Veliz and Devine could also be loaned out if the manager thinks that squad is too big.