In = Pirlo (0), Ziegler (0), Pazienza (0), Beck (6), Quag & Matri(already paid for), Licht (10) Alves + cash (Bonucci & Pepe), Lugano (0), Malouda (5), Rossi (25), Bastos (13), Cissokho (15), Giaccherini (4m co-own) Vidal [non-eu 1] (10), Aquilani (6), Fernando [non-eu 2](12). = €102m not including sales.
Out = Sissoko (7), Melo (13), Amauri (4), Iaquinta (3), Pepe (10), Bonucci (12), Martinez (3), Sorensen (loan), Pasquato (loan), Tiago (rescind), Grosso (rescind), Grygera (1.5), Sali (free transfer), Almiron (.5), Motta (5), Manninger (1.5)
Marchisio (18) = €78.5m
Buffon
Licht Alves Chiellini Cissokho
Pirlo Vidal
Krasic--------Bastos
Rossi Quag
Bench:
Fowards: Del Piero, Matri, Toni
Wings: Malouda, Giaccherini, Pasquato
Midfield: Fernando, Aquilani, Pazienza
Defense: Lugano, Barzagli, Beck, De Ceglie, Ziegler
Goalkeepers: Storari, Branescu
Total = €23.5m spend, but highly unlikely.
That's what I would have done if possible. Yes I'd sell Marchisio.
IN = 15

(Right now, we should have 7 new players in starting XI, same as above, so only difference is more better players on bench).
Out = 18
Total squad size = 27