SELL:
KELLEHER (25)
SEPP VDB (15)
GOMEZ (30)
TSIMIKAS (15)
MORTON (15)
+ SELL PHILLIPS, KOUMETIO, RHYS WILLIAMS AND LOAN OUT DANNS, CLARK, MCCONNELL, KOUMAS, CHAMBERS, RAMSAY (10 FROM SALES AND LOAN FEES)
= around 110-120 MIL

BUY
LUKEBA (unfortunately has a contract until 2026) OR INACIO (60 mil release clause) OR HANCKO (30-40) - profile - ball playing CB that can be deployed as a LB

WIEFFER (40) - profile - 6/8 hybrid - destroyer but also a good passer

BAKAYOKO (40) or WILLIAMS (50) - profile - upcoming RW star, great in 1v1 and playmaking. In a 4-2-3-1, Elliott might also be deployed there

PERHAPS: KELLY FOR FREE
= around 140, depends on the players (but still a doable fee for our transfer business)