In
attack
Buy:
Tevez - 25 million
Giovinco's half - 7 million
Sell:
Toni - free (contract expires)
Iaquinta - let him go for free
Amauri - free (contract expires)
Estigarribia - don't use option to buy
Giaccherini - 5/6m
Krasic - 12m
Elia - 7m
Total: 32m eur to buy - 24/25m eur to sell
Attack: Tevez, Vucinic, Matri, Pepe, Giovinco, Quagliarella, Del Piero (?)
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Midfield:
Buy:
Montolivo 8m eur
Someone - 7m eur
Sell:
Felipe Melo 13m eur
Total: 15m eur to buy - 13m eur to sell
Midifeld: Vidal, Marchisio, Pirlo, Montolivo, Pazienza, Someone for 7m eur
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Defense:
Buy:
LB for 12m eur
Reserve RB for 4m eur
Sell:
Total: 16m eur to buy - 0 eur to sell
defense: Lichtsteiner, Barzagli, Chiellini, New LB, Bonucci, De Ceglie, Sorrensen, new reserve RB
That's some 25m eur minus to create a kick ass team with great depth

With so many players leaving, we might even pay less for wages.