If it was me, I would 1st look to sign an average, reliable, senior goalkeeper, someone who is maybe not spectacular, but a calming influence, someone who has good communication with his defence, and have pre season be an opportunity for both him and Lossl to stake a claim. I'd be listening to offers for Pickford and make it known he has no future here, and try and bring in as much as possible for him to be spent elsewhere in the team.
In terms of defence, we have a wealth of good young CBs but need 1 captain/leader type who will lead the entire team by example. Even if he is slightly older and doesn't play every week, having him around the squad would be a major boost for any of the younger CBs who play with him. We have been linked with Silva and Ivanovic, not saying it should be either of them, but they fit the profile. If we can get someone half decent, I'd sell 1 of Mina or Keane, Probably Mina, as he will be on more money, would commandna bigger fee, and Keane counts as home grown.
I would bring JJK back to audition for the future RB roll and share the position with Coleman. He may not be the flashiest player, but he has a few qualities we seriously lack, determination, fight, and a sense of pride in the shirt and leadership. He will only improve by playing, and if after this season he needs upgrading, then so be it. I also note that Markello who went out on loan, started as a RB, so maybe he could fight for this position in the future.
LB, we have Digne who is clear 1st choice, and given it is unlikely we will improve on him anytime soon, not a position we need to worry about. Baines retiring is what it is. He did OK when he came in, but he was very much past his best. The young lad coming in, and maybe Gibson as cover, but I wouldn't be against bringing Robinson back for additional cover, with a view to blooding him, or making a tidy profit in a year or 2.
Centre mid Is Where the biggest job is. I would sell Sigurdsson and Delph for whatever we can get. Gomes I'd give another year. He needs to be fully fit and get some games and confidence back under his belt. With the continuing absence of Gbamin, we need at least 2 to go with Gomes. Davies, I'm not as down on as everyone else, but I think he needs a year on loan like Kenny. Maybe try and build a relationship with Shalke to see if we can use them going forward as a sort of testing ground. A year away would do him good i feel, and he could either come back improved, or we could look to sell. I would reintroduce Dowell preseason and give the Davies spot to him for a year, see how he does. As for the targets, I don't know a great deal of Allan, but he seems to be number 1 choice and will definitely improve us. The other should be someone young and athletic, but disciplined, someone Ancelotti can coach to be a foil for Allan or Gomes. Again, linked with Rabiot, maybe a loan with a view to buy? I don't know how possible that would be. I would surprised if Brands hasn't still got his eye on the young Argentinian lad he was looking at last year to bring in and settle in before he is needed to be relied on. I wouldn't be against bringing Liam Walsh back on a free either. Better than what we have, and if he doesn't make it, we sell for profit.
Bernard I would sell for whatever we could get. I'm not convinced by Iwobi, but would give him the benefit of the doubt giving his age and length of contract. Maybe with better players he would improve, but if we could use him as a make weight in a deal for someone else, eg, Zaha, i wouldn't be against it. Walcott I would keep unless we could get a similar player with better end product. He definitely offers us something noone else in the squad does. Bolasie, id be inclined to give a chance too, only because of his determination and hard work to get back, so give him till January to prove himself, and if not, move him on. Either way, we couldn't get a huge fee for him.
Up front, if we can keep Richarlison, we are set with the 3 we have plus Simms as a youngster. If Richarlison goes, I'd be looking to bring in a similar young talent we can develop and an older player to take pressure off Kean and DCL. Sandro, id give pre season to impress Carlo, then make the decision. I have a feeling we wouldn't shift him permanently unless he drops wage demands, so would otherwise be another loan till his contract runs out. Tosun I would sell, again, for whatever we can get.
So that's 1 GK, 1 CB, 2 CM, 1 Winger (maybe 2) and possibly an additional younger forward/winger as a minimum.