CB: Absolute top priority, Smalling is good, but not world class. Jones didn't progress, I might say that he even made backward steps. That leaves Evans and Rojo. Both are good enough to stay, but not good enough to form the spine of the team. Verane would be a dream signing but unlikely, Hummels would be great, but I wouldn't complain if we got Laporte and Kongolo It would be a risk, since they are young, but worth it if you ask me. Sergio Ramos will not renew contract, but I don't rate him really.
CM: Carrick is not getting younger, and Blind is showing that he can be a great player. But I still think Strootman is a class above Blind. Alternatives would be probably Vidal, or Pogba. But personally I would skip Pogba, not worth that much money. Maybe Schnederlin.
RB: I think Rafael is great player, but he's more injured than not. Honestly I have no idea who could be slotted here. I don't rate Coleman, and i wonder is Clyne good enough. Honestly haven't seen enough of them playing to know.
R/LW: Memphis Depay. Not that we are in desperate need of a Winger, having Di Maria, Januzaj, Mata, Valencia.. but I think he's a tremendous talent, and having Di Maria, Depay and Januzaj to rotate on wings or play all 3 with Januzaj / Di Maria as #10 would be fantastic.
ST: RVP is getting older, Falcao is out of form. I would play Rooney and Wilson, but they also need cover. Rumors said we are interested in Cavani, Dybala, Barahino... It's the question of buying and experienced proven striker, or going for youth like Berahino or Dybala. I'm leaning towards going for a younger one, given the hefty price of Cavanni, and that we still have Rooney who can play as striker.
GK: De Gea, Valdes. If De Gea leaves, then get Ter Stegen.
RB: Rafael and one more player, and Valencia as cover.
LB: Shaw, Blackett and Rojo and Blind as cover.
CB: McNair, Rojo, Jones, Smalling, Evans plus Hummels, Laporte.
CM: Blind, Carrick, Fellaini plus Strootman / Schneiderlin.
AM: Herrera, Mata, Di Maria, Januzaj plus Depay. Maybe Young.
ST: Rooney, Wilson, RvP plus either Cavani, Dybala or Berahino.
Giving more playing time for Wilson, McNair and Januzaj plus maybe Perreira and Pearson should get a couple of games.