Current squad at 31 May :
GK (4) : Lloris, Hart, Gazzaniga, Whiteman
CB's (5) : Sanchez, Tanganga, Alderweireld, Dier, Rodon
FB's (7) : Doherty, Aurier, Foyth, Reguilon Davies, Sessegnon, Rose
CM's (6) : Hojbjerg, Sissoko, Ndombele, Lo Celso Winks, Skipp
AM's (6) : Bale, Moura, Dele Son Bergwijn, Lamela
Strikers (2) : Kane, Vinicius
Total 30 Players
Sell 8 players : Gazzaniga (GK), Sanchez (CB), Dier (CB), Aurier(RB), Foyth (RB), Davies (LB). Sissoko (CM) Lamela (RW),
Release 3 players : Rose, Vinicius, Bale (unless we decide to re-loan him ?)
That reduces our squad to 19 players, so likely we may decide to list 3 or 4 others who we'd be happy to hear offers from - and might take them or not (depending upon getting replacements ... and also depending on whether bids at an acceptable £150m+ are received for Kane etc) (maybe Doherty, Moura, Winks etc).
So if we want a squad of 24 players, then starting from our 19 core players we need 5 new players :
RB
CB
CM
AM
Striker