On the basis that we can't replace 15 players in one go I'd keep ;
Virginia ( squad )
Coleman ( squad )
Holgate (squad )
Keane ( 1st team or squad )
Branthwaite ( squad )
Nkounkou ( squad )
Godfrey ( 1st team )
Digne ( 1st team )
Allan ( 1st team )
Doucoure ( 1st team or squad )
Davies ( squad - just )
James ( 1st team )
DCL ( 1st team or squad )
Richarlison ( 1st team ).
Siggurdson ( squad - just )
Given FFP we might have to keep Pickford . Ideally I'd replace him.We desperately need to shift Kenny , Iwobi , Gomes , Tosun , Bernard and Delph. Easier said than done.
To raise additional funds I see us selling Mina and Kean. Personally I'd keep Kean if we are going to play 2 strikers and rotate him with DCL and Richarlison but that's not going to happen.
1st team priorities are
RB
CM
WM
CB
GK
in that order.
Squad priorities are
ST x 2
CM
WM
CM
So with players out of contract that's 14 out and 10 in.
Obviously it's not going to happen in 1 window.
I've deliberately left Gbamin and Gordon out because frankly neither can be relied upon and I have no idea what to do with them.
Edit Perhaps the most important signing is a super physio