Hopefully these players will all leave in the summer.
Walcott, Bolasie, Besic out of contract
King, Olsen loan ends
Kenny, Delph, Tosun these 3 definitely need to go I would accept any offers for them. Would also contribute towards wages if that's what's needed.
Kean is likely to want out and may be the best way of us generating funds for the 4 essential players.
Sigurdsson, Iwobi, Bernard, Gomes, Coleman these 5 I would consider offers for but could accept them staying for another season as squad fillers. Ideally at least one of Sigurdsson/Gomes leaves and one of Bernard/Iwobi.
I would bring in RB, RF, AM and GK.
If Sigurdsson and Gomes go would need another 2 CM. Bernard and Iwobi would be covered by Gordon coming back as 6th choice forward however if they both left we would need another ST/LF as a bench option. If Coleman left we would need a 2nd RB preferably one that can also play LB comfortably.
If someone came in with a really good offer for Holgate/Keane/Mina I would sell and bring in a left footed CB to partner Godfrey but this is an area of least concern at the moment.