Personally think we need two more CM's, a CB who is comfortable spraying the ball about and ideally another Mirallas ie. somebody that is pacy, can dribble and can play anywhere in a front three.
CM's
Banega is a fantastic footballer and would be perfect for us, I don't think Holtby would be a bad addition either as he appears to be quite versatile and is the right age. Huddlestone is another possible option although possibly too similar to Gibson? Phenomenal passing range and built like a tank however. Don't think Parker is a bad player but age and injury record goes against him. McCarthy would be great for 6/8 million as he seems to have a lot of potential but no more than that. My number one choice would still be Manuel Fernandes though, excellent on the ball, a good turn of pace, knows the club and should have matured from his early days. Price could be a sticking point? (When is it never).
CB
Whilst Jagielka, Distin and Alcaraz are all quick and strong enough to deal with the threat of even the most athletic forwards I still feel we would benefit from having a more Continental CB to go along with them. I have always like Lugano even if he is a bit of a dog but on a free he would have been good. Toby Alderweireld is the name most touted and whenever I have seen him in the champions league he appears like a hybrid between Agger and Vertonghen. Would be perfect if we could get rid of Heitinga and get TA in. Kouayate at Anderlecht could also be a shout as he has all the physical aspects of a Distin but is much better on the ball. De Vrij or Martins-Indi would be the dream.
Winger
With regards to the winger I think Moses would be a fantastic signing, mainly for his pace, age and versatility. McGeady is a name that has been bandied about, exciting to watch but I would best summarise him as a McFadden with pace but less end product and we all remember Faddy's end product. Scott Sinclair another with pace and the ability to take a penalty but is he actually that good? Donovan for the 3rd time? Knows the club, can play in any attacking berth and his contract is finally up.