Much will depend on the style and formation we're looking to play next year. Play 4-3-3, and I reckon we need a new winger (eg N'Zogbia) and an attacking goalscoring central midfielder (a Cahill like player but not sure who in reality).
Play 4-4-2 and we need a wide midfielder (eg Kranjkar) a new striker (Sturridge please).
Play 4-2-3-1 and we could do with N'Zogbia or AN other winger and a proper number 10, our first since Merson. Again, not sure who we could get in reality.