Having being linked with HART, I think Koeman wouldn't spend a big part of his budget on a keeper unless it was value for money and I don't think HART is so another option I think would be a great fit would be Timo HORN or Bernd LENO - both young German prospects with first team experience and would be better value for money in an area plus the right age to push Joel to become No1.
Fee - £6-£15m
Koeman traditionally uses a 4-2-3-1 so with cover low at the back I would like him to pick up some cover at right back and centre back with Coleman not being tested and Jagelka not getting any younger so a good option would be Calum CHAMBERS - again the right age with plenty of premiership experience with Southampton and Arsenal who seems to have losted his way.
Fee - £8-£12m
With his formation he needs legs in the midfield and I think Besic and McCarthy have that but we need to replace Barry, the human metronome. I was very impressed with Davies but I think we need to bring in a more experienced player plus much needed leadership and height in the team so I would go for Axel WITSEL - a huge young talent who has champions league and international experience but yet to grasp his skills and while he is freezing in Russia, a new challenge at 27 would be a great opportunity.
Fee - £20-£25m
It is clique but a raid on Southampton in the summer would not go a miss especially when we are a bit light on wingers and they have a great player plus we need a marque signing so it makes perfect sense to grab, Sadio MANE - Young, exciting winger who scores goals consistently which we really missed. He is a player who is looking for the next step and with Koeman that is us.
Fee - £25-£35m
Now the big question is when with Lukaku go? If he has a great Euro I can see him going so PSG/Munich/Juve get your cheque book out for £50-65m but if it's like the last big tournament maybe not.
If he does go, I fully expect Koeman to snap up a target man striker and I think a great option would be Mario GOMEZ - a big player who fits Koeman's style plus out of favour but still very capable of playing at the highest level.
Fee - £8-£15m
I still think we are very short with striking options if Lukaku leaves and one of the in form players in Europe plus a different option to a tall target man would be Vincent JANSSEN - Koeman likes a different option similar style to Long plus he has experience in the Dutch league with Pelle so will know if he is capable to play in the Premiership.
Fee - £15-£20m
So in total:
HORN/LENO
CHAMBERS
WITSEL
MANE
GOMEZ
JANSSEN