We don't need to sell Buffon. I'd sell Camo before him so that's about 8-10m €. We need to get rid of Miccoli 4-5m €....
For our 1st year back in A we shouldn't spend like crazy and wait for the $$$ to come with TV, UEFA...revenus. We'd still be competitive with the squad we have right now and would make at least the UEFA cup. I dare to say we'd finish 4th for a CL qual. spot.
OUT: Tudor(2-3m), Giannichedda(1-1.5m €), Camoranesi(8-10m €), Belardi(0), Guzman(2-2.5m €), Olivera(3m €), Legrottaglie (2m €), Zalayeta(3-4m €), De Ceglie(loan), Urbano(1m € ), Miccoli(5m €), Zebina(3-3.5m €), Kapo(3-4m €), Mirante(loan or keep him if he wants to stay)... That's about 33-39.5m € in our pockets.
We could bring in Grygera(replace Zebina) and Faty(replace Tudor) for free(I think they are), bring back Konko(replace Camoranesi with Marchionni as starter), Nocerino(replace Giannichedda) and Criscito(replace Legrottaglie) for our co-ownership(6m €), Trini(Primavera) as 3rd keeper, Odemwingie(replace Zalayeta(6-7m €) and Sneijder to replace De Ceglie and be Nedved's successor(12m €), Bojinov's ½(4-6m €). If Mirante doesn't want to be backup we loan him out and bring , let's sat Sicignano(1-2m €). That's about 29-32m €.
We make a profit and we didn't sell Buffon or Trez, only Camo. The year after we buy a top center back and top defensive midfielder.
For now we'd have: Buffon; Grygera, Kovac, Boumsong, Chiellini; Marchionni, Paro, Zanetti, Nedved(Sneijder); Trezeguet, Del Piero.
Mirante(or Sicignano); Birindelli, Faty, Criscito, Balzaretti; Konko, Nocerino, Marchisio, Sneijder(Nedved); Bojinov, Palladino. Trini, Piccolo, Odemwingie.