Key here is to think about players to sell first in order to upgrade the squad.
Players I would like to see leave are:
Bonucci
Elia (Conte won't use him and he is still worth something)
Krasic
Estigarribia
Padoin
Vucinic
Boriello
Elia and Krasic as well as Martinez should net us 15-20m in total
Bonucci should get us 8-10m
Melo will earn us 10m (if the turkish club exercises its right to buy)
Vucinic would get us at least 10m.
Thats 40-50m in sales plus you have to figure that we would be prepared to spend at least 20m on top of that - so lets say 60-70m on new players.
So lets look at the starting 11 first (433). Buffon, Lichsteiner, Barzagli, Chiellini, De Ceglie/Caceres, Vidal, Pirlo, Marchisio, ?????,?????,??????
So basically, for our starting X1 to be competitive, we need 3 world class front men. Matri and Quags are good players but they are not world class - at least not yet.
Bench? Storari, Caceres/De Ceglie, NEW CB, Giaccherini/Pepe, Marrone/Bouy/Appelt, Quagliarella, Matri
So basically, in my view, we need an upgrade on Bonucci for the bench and 3 world class attackers. The rest of the squad we can fill with loans etc without spending too much money.
Now if we were to spend the 70m on 3 players, we would have to on average spend 23m per player. If we can get one of those players at close to a Bosman, maybe we can splurge >30m on 2 front men.
That would be my focus. When I look at the squad, our starting line-up has a strong defense, and strong central midfield. We just lack class up front.
So we need to look at players like RVP, Lavezzi, Jovetic, Ribery, Robben etc