Goalkeepers
All set here. I would get rid of Grant and then the question is always how long Tomero wants to stick around. Joel Pereira/Dean Henderson can fill in if needed anyway.
Options: De Gea, Romero, Pereira/Henderson
Fullbacks
Dalot is young but not ready, Valencia needs to go, Young is a good squad player on both sides, Shaw is decent but lacks the extra bit. Darmian needs to go. TFM not good enough.
Sell: Darmian, Valencia, TFM
Buy: Tierney
Options: Young, Dalot, Tierney, Shaw
Centerbacks
Lacks the top quality player. Really need to spend big here and get it right, 1 is all that is needed though. I would end it with Jones, Rojo is an easy sell too.
Buy: skriniar/koulibaly/de ligt/manolas/milenkovic/alderweireld
Sell: Jones, Rojo
Options: New cb, Lindelof, Bailly, Smalling, Tuanzebe
Center mid
Pretty reliant on the starters. Fred we can hope he improves and could compete with Herrera, Herrera can be back up for matic but also a starter, Matic is older but is fine for now I guess given there are other priorities. Soon enough will need replacing though. Pereira is nothing but a squad player. Pogba the only set and forget. Nothing immediate but plenty of changes here probably 2 years from now.
Sell: McTominay, fellaini
Options: Pogba, Herrera, Matic, Fred, Pereira
Attack
Essentially have 6 options for the front 3 but the right wing being only fill in options. Depends on budget and aspirations, but the right wing for me is almost level with the CB in need to fix. Sancho would be the dream, but there are other options like Leon Bailey for one, Ousmane Dembele, etc. Mata I dont see the point in keeping around tbh. Sanchez should go too. Lukaku is a good squad option striker if hes okay with the role, he'll have plenty of play time anyway. Gomes can get promoted to a bigger role, same with Greenwood.
Buy: Sancho/Bailey/O. Dembele
Sell: Mata, Sanchez
Options: Rashford, Martial, Sancho, Lukaku, Lingard, Greenwood, Angel Gomes
Short term necessity (this year)
Easily CB and the right wing. Do whatever we need to to get in Sancho and Skriniar/De Ligt or one of those. Really be a big club and when you see a position of weakness that needs fixing and the perfect options exist, do everything required to bring them in. Spend 180m combined on those 2 if required. Tierney would also be a very smart piece of business this summer and no reason why we cant go for him.
De Gea
Dalot Skriniar Lindelof Tierney
Matic
Herrera Pogba
Sancho Rashford Martial
Romero, Young, Bailly, Smalling, Shaw, fred, Pereira, Lingard, Gomes, Lukaku, Greenwood
Long term (2020 and later)
Replace Matic, sort out right back position. Probably a decent amount of midfield turnover with Herrera maybe going back to Bilbao, Pereira maybe wanting first team football, Fred maybe cutting his losses if he cant adjust to the league.
De Gea
???? Skriniar Lindelof Tierney
????
Herrera Pogba
Sancho Rashford Martial
J. Pereira, Dalot, Smalling, Bailly, Shaw, Fred, ????, Gomes, Lingard, Lukaku, Greenwood
Really dont think we need
that much. 2-3 players this summer and if we nail those 3 signings (Sancho, Skriniar, Tierney), then we'd easily make a huge step up. Then another 3 players over the year after to fix the other holes/replace older players, and then you want/expect younger players to step up. When you have youngsters like Rashford and Martial, and youth like Gomes and Greenwood, sometimes you just need patience to wait for them to develop. 2 years from now they could easily be 2 of the top players in the league like Sterling and Sane developed.