I don't really have as much of an idea as to who we should be trying to sign in January & in the Summer, but the positions are pretty clear in Wing Back and Striker as fundamental pieces in being able to execute Amorim's style any time soon. I'm sure we will have financial constraints, so the pending Rashford sale if we can do it is going to be how we can fix some of these issues. However, the January window is notoriously difficult to do great business in.
I keep looking at our squad, and the current contracts of some players which do make it easier to suggest which players will be gone sooner rather than later:
Heaton
Evans
Lindelof
Eriksen
Maguire*
The above all have contracts ending June 30, 2025, with the caveat that Maguire has an option of an extra year which isn't purely the club's option to trigger. I'm not sure if Maguire will seek a new challenge to try and get into the England squad, or if he'll choose to stay and fight for his place for another year. Realistically, I don't think we should be paying him top 5 CB in the league wages when he could technically be 4th or 5th choice CB next season. For me, he effectively has one role in the team now which is playing in the middle of a back three and is probably behind De Ligt in that role.
Due to injuries and quite often individual error, you could argue we need to sign a CB if we lose two. However, it may also be the case that Mazraoui and Shaw are seen more as RCB and LCB long-term (although relying on Shaw's fitness is not a good idea) by Amorim. He seems to like players with flexibility so he can choose the right option for the right game, he may think that Mazraoui, Yoro, De Ligt, Maguire, Martinez, and Shaw is enough cover at CB, with perhaps a youth player coming through is enough for next season as long we he can bolster other areas of the pitch.
Antony
Casemiro
I think these two are players that he'd love to shift, particularly Antony, if possible. I wish he'd try Antony as a LWB in a game when he needs to rest someone, as it's the only position I can see him having any chance in for the rest of his time here, but alas. While this isn't something Amorim will think about too much compared to the board and us fans, they are just on silly money. Over £500k a week between them, which is inheritably limiting Amorim's potential to have other players in the squad as that salary should be able to account for 3-5 players instead of two. Rashford is also in this boat now, but I didn't list him as it seems likely he will be offloaded in January in some way.
Players such as Malacia, Zirkzee, and of course Shaw are ones I think Amorim hasn't quite made his mind up on yet, but the two left backs have contracts to 26/27 and Zirkzee is a new signing who I would be surprised to see moved on so soon.
For argument's sake, let's say we do actually get rid of the players with ending contracts (bar Maguire) and the remaining players on over £200k, we're be left with:
GK: Onana, Bayindir, Vitek
DF: Mazraoui, Dalot, Yoro, De Ligt, Maguire, Martinez, Shaw, Malacia
MF: Mainoo, Ugarte
AM: Bruno, Mount, Amad
FW: Hojlund, Zirkzee, Garnacho
We'll have to find the funds to buy at least four players most likely. There's probably a world where Garnacho is sold out of necessity as he's one of the few we can make a sizable profit on, but I do still think there's a player in there who could go on to be one of the top 15-20 in the world which would be sad to see happen at a different club. But I do think we just don't have the right environment at the moment to help young players excel.