Ok how about this guys:
The backline:
Sell: Grygera, Zebina and Grosso
Buy: Caceres, Lahm
Bring back: Ariaudo and Crescito
The midfield:
Sell: Either Melo or Sissoko
Buy: David Silva, Mascherano and Candreva
The forwards:
Sell: Either Amauri or Iaquinta
Buy: Torres
Starting line up:
Buffon
Caceres Legro Chiellini Lahm
Candreva Marchisio Mascherano Silva
Torres Del Piero
Diego would rotate with Del Piero
Giovinco would rotate with David Sliva or Del Piero
Camoranesi to rotate with Candreva.
Trezeguet (and whoever is not sold from Amauri and iaq) with Torres
Sissoko and poulsen with the cenrtals.
Ariaudo and Cannavaro as backups for Legro and Chiellini
Lahm can play both right and left so if caceres is not fit he can play there with Crescito filling the LB position.
So in summary:
Out: Zebina, grygera, Grosso, Melo (or sissoko), Iaquinta (or amauri)
In: Lahm, Caceres, Crescito, Silva, Mascherano, Candreva, Torres
Estimated return from sells: NOTHING lol.. Seriously hmm its very difficult but lets hope for something around: 25 million euros
Estimated budget Cost for buys: ± 85 million euros
Budget needed: ± 60 million euros.