This window has to be about pragmatism given we have a long list of players we need to move on (including loanees this season such as Ndombele, Lo Celso, Reguilon, Winks and Rodon) to stop subsidising their wages (= free up wages budget for incoming players plus whatever fees we can get to help fund incoming players) and can probably only bring in about 6 players - for reasns of costs and integrating them into the squad.
We probably also have obligations to pay 100% of fees for Porro and Kulusevski which will reduce available cash. Equally players like Lenglet might be a cheap purchase, but as we don't own him now, I don't treat him as siomeone to retain
Not a popular opinion, but its probably close to reality.
So who stays - Forster, Austin or Whiteman (3rd GK), Spence, Porro, Udogie, Perisic, Romero, Davies, Dier, Bentancur, Bissouma, Skipp, Sarr, Kulusevski, Richarlison, Son, Kane (17 players)
That gives us 3 Club trained players (Kane, Skipp, Austin) and 3 'Trained at other FA affiliated clubs' (Forster, Davies, Spence) ....... so if we have the maximum allowed 17 overseas trained players we can get to a 23 man squad.
Also means we are retaining 11 overseas trained players so can recruit 6 other overseas trained players (although it benefits us to buy any top HG players available such as maybe Raya)
But to get to that point we need to sell the likes of Lloris (hopefully moves to Saudi on a free) Sanchez, Royal Sessegnon, Hojbjerg, Gil (6 players) - 'do able' and maybe we can upgrade on one or two of the 17 players provisionally listed as 'Retained' above.
6 Players to bring in (ideally one or two quality HG players)
GK
1 x CB
1 x LCB/LWB
1 x CM
1 x AM/winger
1 x forward
Not easy with the number of players to offload (permanently not on loan)