There have been a few comments about a centre back so I think there's a fair chance of that happening. A DM of some sort is also far too heavily linked for it not to happen (finally). I also think we'll see a striker come in.
Outwards I think a lot of them are pretty obvious, with all the older loanees unlikely to come back, Davis is right on the fence for me. On top of that I think 1 of Sanson, Luiz or Nakamba will go, 1 or Watkins or Ings will go and 1 of Mings or Konsa will go. I also wouldn't be surprised if 1-2 of Bailey, Traore and Buendia go.
I suspect we'll be trying to make a fair amonut of income from that lot in the £120-150m region and then we'll throw £200m+ on replacing them. I might be wrong but, for me, this summer feels like it's going to be the one where the owners really flex their muscles and go big. I can see Coutinho staying but only being our 2nd or 3rd biggest fee, if you look at who is being linked there's a lot of £50-60m names being mentioned rather than the £20-30m range we had this time last year.