I tend to agree on Zaza. He will cost us 15m and I don't think he is worth it. That would be an expensive back up striker. Would rather keep Matri and go for Berardi instead because he offers the team something different.
Low cost option would be: Dybala -35m, Berardi -15m, Matri -6m?. Llorente +12m?, Loan out Coman. Net outlay is 44m. Strikers: Tevez, Morata, Dybala, Berardi, Matri
Defence: Rugani. Offer Torino Ogbonna + 12m for Darmian. Net spend 12m. Romulo back to Udinese.
Midfield: Pirlo goes. Bring in Khedira on a free. Try to do a loan on Allan with an option to buy and give them Coman on loan. Try to sell Isla for 5m and buy out the rights for Pereyra at 15m. Net spend 10m.
Bring in Neto on a free and let Sturaro go and play somewhere else.
Net spend should be around 66m.
Squad:
GK: Buffon, NETO, Rubinho
DEF: Lichsteiner, Caceres, Barzagli, Bonucci, Chiellini, RUGANI, Evra, DARMIAN, Padoin
MID: Vidal, Marchisio, Pogba, ALLAN, KHEDIRA, Pereyra, Asamoah, Sturaro
FWD: Tevez, Morata, DYBALA, BERARDI, Matri
1st team (4321): Buffon, Lichsteiner, Bonucci, Chiellini, Darmian, Vidal, Marchisio, Pogba, Dybala, Tevez, Morata
2nd team (4312): Neto, Caceres, Barzagli, Rugani, Evra, Allan, Khedira, Asamoah, Pereyra, Berardi, Matri
My god, the 2nd team is probably good enough to win the scudetto!
The only thing I haven't really considered is wages. Llorente and Pirlo were high earners so hopefully that at least in part makes up for the higher wages for Khedira, Darmian, and Dybala.