I don't think we've got a big enough squad to 'get rid of players', but that saying that I hope we see as much action from Hibbert, Gueye and Alcaraz next season as we've seen this season.
As for players in, we need a CB who's as good as the ones we have at the moment to provide competition and/or cover. For me Lescott could be purchased on the cheap, and we know he's got PL quality and experience.
We also need numbers in the middle. If Barry stays then thats perfect, however if Barry and McCarthy are injured/suspended we don't have much over. I said it in the transfer thread but no one seemed to react, but Mark Noble from West Ham would be a great addition. He can certainly pass (this season averages 53.5 passes per game, 83.2% accurate) and tackle, and at a relegation price we could get a bargain. We could also do with another attacking threat, I'm not sure about this one though. I'm sure a foreigner could do a good job at a cheaper rate. I'll leave to Roberto.
Striker is obviously needed. I'm not sure how Kone will fair next season with a year off work. However with him and Vellios the only strikers on our books, we need to invest. I think 25 mil MAX is what we should be prepared to offer Lukaku, hopefully his recent form will lower his price. There's a lot of decent strikers abroad, and I'll leave that to Roberto to pick, but in the UK the only one that stands out is Dzeko.
Finally, wide men. Obviously we play our FB's as wingers these days to allow the 3 front guys to head towards the goal. McGeady looks impressed at the weekend, but if we can get another winger on loan, I think it's provide decent cover.
So whats that? About 30-40million? Seems reasonable. I can't see Martinez making too many signings in the summer as we have a very impressive squad as it is. He'll just replace Moyes's deadwood.