This gets mentioned a lot - especially by Sam himself. Having just looked at the squad though I think it would be pretty easy to reduce the numbers. For example, there are loads who don't get near the team and they need to be loaned or moved - just make the decision and get on with it.
Tarashaj, Browning, Galloway, Dowell (very least another loan), Garbutt, Pennington, Martina, Besic, Stekelenburg, Mirallas & Mangala. There's 11 there without going near the first 11! Add into the mix Williams, Niasse, Jags etc the trimming should be the least of our worries. We just need some strong leadership to make the decisions. Hopefully Brands can do that.