Attack:
Buy: 2 or 3 of Cavani/Higuain/Damiao/Dzeko/Destro - Jovetic/Giovinco/Ramirez/Suarez
Sell: Matri or Quaqs and DO NOT buy Boriello
Comments: First of all, we need to buy a prober CF who can score +20 goals in Serie A alone. Second we should buy at least one player who can play both SS and RW/LW considering if we are playing 4-3-3 or 3-5-2. I think the best we can hope for is Cavani + Destro + Giovinco/Ramirez (One will go to Napoli and replace Lavezzi and the other will be our new SS)
Midfield:
Buy: Pogba + Verratti + Asamoah/Naingolan
Sell: Pazienza + Elia + Krasic
Comments: We should buy and loan Verratti back to Pescara, as he would gain Serie A experince when Pescara will play serie A next season.
Pogba and Asamoah/Naingolan together with Padoin and Giac (he can also cover in attack) would be sufficient cover for Pirlo/Vidal/Marchisio.
We should also loan out Marrone.
Defence:
Buy: Astori/Ogbonna/Dede + Kolarov/Capuano/Armero/Digne/the LWB from Porto
Comments: I prefer Ogbonna+Armero. Armero is perfect as LWB in a 3-5-2 and is proven in serie A - providing lots of assists this season. Him and De Cecilie would be perfect covers for that position and buying Ogbonna, who is young and can also play as LB, we will be covered in defence for many years to come.
To sum up, I think the best realistic mercato this summer would be Cavani+Destro+Giovinco/Ramirez+Pogba+Verratti+Asamoah/Naingolan+Armero+Ogbonna.
8 players is alot, but I think it is doable considering all the deadweight we will get rid off.
Roughly, I believe it will be a total cost of aprox. 90M, but we might be able to squeeze 40M from sales: total cost = aprox. 50M.
That is still ALOT, but if we want to challenge in CL and qualify again for 2013, this is what is needed to be done. However, we could buy cheaper alternatives to Armero and Ogbonna, keep both Matri and Quaq and drop Destro, and only buy 50% of Verratti to lower the total cost.