Delph
Iwobi
Davies
Kenny
Holgate
Tosun
Kean
Even Gomes
A massive amount off the wage bill .
Get rid of these and it finances 3 new players.
Keep the quality like James , add more quality.
Get rid of the rubbish.
I'd have no issue with James going next year. He'd have given us 2 years, he'd be 31, out of contract, it wouldn't look like the move has failed (which really it hasn't based on what he contributed when fit, but it'll look that way and be spun that way), and this season he could make the difference if Benitez can have the team set out in a way and a system which wouldn't be just reliant on one or two players - including a half-fit James - to create.
Now, there's the other side of the coin that is that James probably is more than happy to leave, but I don't think if any offer didn't come in that he'd not play. He'd just see out the year of his deal and then move on somewhere else. He's a top level pro, that's kind of what they do.
Doesn't mean we have to build a team around him, doesn't mean we have to buck to his every will and whim. It just means we have genuine quality there which could make a difference.
On the list of players there, I'd say any reasonable club would be able to recoup decent money on all of them but tosun (who is injured) - or at least, 'decent' compared to what they offer to our squad right now.
Davies should stay for me but the rest I'd sell in a heartbeat, though Holgate going would mean we'd need a CB and I still think the lad has a lot of talent.