There's no way we'll have a £150m net spend. Also, Kane and Rice are not realistic targets because of their prices.
A net spend of £100m should be enough to secure Sancho, CB and DM, as long as we manage to sell our "deadwood".
Outs:
Lingard: £25m
Dan James: £18m
Dalot: £12m
Chong: £5m
Matic: £10m
Pereira: £10m
Ins:
Sancho: £75m
Varane/Torres: £45m
Trippier/Aarons: £15m
Neves/Bissouma: £35m
I'm not optmistic we'll manage to sell a lot of players, but Lingard, James, Dalot sould be easy to sell. Roma are signing Xhaka, so i'm not sure they still want Matic, but if they do, we should sell him without even think about.
Pereira is going to be difficult to sell, so another loan with an option to buy is the most likely scenario for him. Our CB's (Bailly or Axel), should we choose to sell, there's market for them, so i don't think it'll be a problem.
De Gea or Martial there's no way we'll be able to sell them, because of their huge wages. For De Gea, a loan would be possible, if we agree of paying part of his salary (like we did with Sanchez).
So in the end, we can make up to £70m in sales, making a £100m net spend realistic.