Here's what I think, being realistic about the amount of sales and purchases that are likely to happen:
Gunn
McCarthy (why would he leave to sit on a different bench?)
Forster (no one will want him)
Valery
***New***
Yoshida
Vestergaard
Bednarek
***New***
Bertrand
Targett
Hojbjerg
Lemina
Romeu
***New***
Reed
JWP
Boufal
Redmond
Armstrong
Long
Obafemi
Ings
***New***
We need to add:
A right back, so we have two of them (unless Reed can do it)
A better CB
A midfielder who can pass
A striker who can bring others into the game and finish
Obviously it would be great to add another attacking midfielder but are we going to sign 5 quality players? Doubt it.
So outs are Stephens, Hoedt, Gallagher, Austin. I'm sure we would like to get rid of a keeper but I don't know if that will happen.
The other question is whether someone like Yoshida wants a move. Maybe something like that could happen, or if we got a big bid for Lemina.