In terms of players straight into the first team I'm not sure we require a huge influx. I would say a new centre half to replace/compete with Dawson, a new left back, a creative central midfield playmaker and a player to compete with Adebayor. With us being able to introduce these players gradually as opposed to bring them all in straight away like we tried to do last season. Other than that I thnk it's just about getting in some options to replace any outgoing squad players.
With that in mind my ins would be along the lines of.
Ins
GK. Joe Lewis. Was talked about as the future England keeper when at Peterborough but then got dropped when he decided not to sign a new deal or agree to a transfer so that he
could go on a freebie. Now at Cardiff behind Marshall in the pecking order. Would be a good long term number 2 to play in Europa games, early cup games etc and nurture along to allow Lloris to eventually be sold. £3M
GK. Schwarzer. Experienced backup keeper to play in the premiership if LLoris gets injured. £0
CH. Lescott. Perfect free signing for us. Experienced, fit and still a good player. £0
LB. Blind. Our left back for many years to come. Can also play midfield role. £10M
RB. Sam Byram. 20 year old right back at Leeds who I think will be a full England player within a few years time. Has the lot. Perfect understudy and eventual successor to Walker. £5M
CF. Lukaku. Will be expesnive but is the right age and the right quality. If Chelsea won't sell him to us or he goes elsewhere, then we go after Bony. £25M
CF. Batshuayi. One for the future and worth a punt. Could look to give him a good loan to lower level Premiership club. Allows Adebayor to be sold/released a year or two later. £7M
AM. Diego. His contract with Wolfsburg is up when he completes his loan at Athletico. Rumoured to be looking for a good pay cheque. Brilliant attacking midfield creator who I think would link up well with Lamela and Ericksen. £0
AM. Tom Ince. I think he will turn into a very, very good footballer. Either playing as an attacking midfielder in a withdrawn number 10 role or out as a wide player but with license to come inside. £0
Total - £50M. With us being able to introduce these players gradually (other than the left back who needs to go straight in).
On top of this I also wouldn't mind us trying to bring in a few of the young talented British players at lower league clubs such as Diego Poyet and Joe Gomez at Charlton and then look to loan them back there for further experience while protecting our 'home grown' quota in years to come.
Outs
GK. Gomes - released. £0
GK. Friedel - released. £0
CH. Kaboul - No point in having a central defender who is only fit about 30% of the time). We might get 4 or 5 million for him with a year left on his contract. £4M
LB. Ekotto - doesn't seem the player he once was. We could probably command a small fee for him. £2M
RB. Naughton - Not a bad reserve right back, but doesn't look like he'll ever be top class and I think he'll want first team football somewhere so we should replace him with a slightly younger player with more potential and who is prepared to bide his time. £6M
CM. Livermore - decent player but we are over stocked with central midfielders so might as well free up funds. Let Hull make his move permanent. £7M
CM. Holtby - as above with Livermore, let's use the funds elsewhere. £8M
AM. Siggurdsen - as above. Just don't feel he is quite good enough for where we want to be. £7M
AM. Lennon - has done well at the club and was a great signing for us overall. In a way I would be sorry to see him go, but I don't think he'll fit the preferred shape of any of our potential new managers. £10M
CF. Soldado - I don't think we can afford to keep him for another season in case it again doesn't happen for him and we then have a 30 year old player that we've paid £26 million for with no chance of getting it back. If we can somehow get about 16 to 18 million quid back then let's cut our losses and put it towards the type of player that we need. £16M
Total - £60M
The £10 million difference should allow for agents fees and pay offs to the players we sell who haven't requested a transfer. Additionally a majority of the players coming in are young and the difference in wages for the incoming and outgoing players is likely to be pretty neutral.
It seems like a lot of ins and outs but many of the outs are already loaned to another club and the others are all reserve players as opposed to first choice.
Leaves us something like:
------------------------------Lloris/Schwartzer
Walker/Byram-----Lescott/Dawson-------Vertonghen/Chiriches-----Blind/Rose
--------------Sandro/Capoue---------------------Dembele/Bentelab
----Lamela/Ince---------------Paulinho/Diego----------Eriksen/Townsend
------------------------------Lukaku/Adebayor
With the likes of the Lewis, Carroll, Pritchard, Fredericks, Kane, Batshuayi, Fryers, all part of the squad and getting Europa/Carling Cup/FA Cup games depending on the opposition.