Since everyone is talking about top 4 finish, lets do some draft analysis.
There is no doubt in my mind that top 3 teams; Inter, Milan and Roma will make CL next year. I have a hunch that if Roma could get somebody to anchor their midfield (thus allowing De Rossi more freedom), more fearsome attacker than Taddei, and one or two quality fullbacks, they could really give Inter and Milan a good run for their money.
That leaves one spot for Lazio, Fiorentina, Juve, and perhaps strengthened Palermo as teams with realistic chance of making CL. I think we can cross out Lazio, because I just can't see them having enough resources, even after taking next year's CL revenue into account, to improve the depth in team to compete on both fronts. Lazio team as it is have many holes, and their attack at times can be toothless unless their top-two plays their ass off. They hardly got a strength in depth to speak of. That leaves IMO, Fiorentina as the closest competitor for CL place. It seems Viola might be loosing their two best player in Dainelli and Luca Toni. I don't think the loss of Luca Toni will hurt Viola as much as peole think, since they can probably play two striker system with Mutu and Pazzini playing up-front. Montolivo could also play just behind front two to maximize his talent. And they arguably has the best Director in the business today, so any substantial money they get from Toni will be invested to provide much needed depth, and quality defenders at the back like Zapata. A team of Frey, Ujfalusi, Donadel, Zapata, Pasqual, Montolivo, Pazzini, Mutu, Gamberini should not be disrespected with a lot youth in their side, but I don't think our core of Buffon, Del Piero, Camoranesi, Chiellini, Nedved, Trezeguet (assuming he stays), Palladino are inferior to their players by any means. We are not superior, I have to say, but we have competitive squad as it is, and frankly I do not see how players like Frings could be difference between CL or not. Frings is good, but he is not that good. Beside we have firmer finances to start calcio mercato and have Trezeguet card to match their Toni sale.
What we shouldn't do is concentrate our bulk of financial resources on position that are regarded to be our weakness. Because we already have capable core to give Lazio and Viola a run for their money, but that core has a lot milage on its meters, so we should spread some our transfer kitty to buy some insurances in key positions, and identify youngsters who can feed off experience, and at the same time provide some instant help.