Ins: Eto'o, Alves, Navas or Sniejder (not sure on how to spell his name)
Outs: Kewell, fowler (sorry, your a legend but we need to move on), dudek, kuyt, bellemy, FLP, Le Tallec, Zenden
So you'd leave us with only Crouch, Eto'o and Voronin as our strikers? Kuyt, IMO is a workhorse, but needs a poacher alongside him to benefit from the work he puts in. He hasn't done his job badly, he just hasn't had the right partner, and someone in the mould of Eto'o or Villa would be perfect for him. Whilst I accept the points made by some about Bellamy, I still believe he is good enough to be a squad player.
My ins & outs would be:
OUT:
Cisse - Probably about £6m now
Fowler - Free. Legend player, but hasn't looked after his body well enough
Zenden - £1m. Apparently PSV are willing to pay this for him. Personally I wouldn't pay a penny for him
Dudek - Hopefully We could still get £1-2m for him
Sinama-Pongolle - Probably to Recreativo. Apparently we might let him go for nothing in return for 1st option on their players in future
Le Tallec - Never done anything and was prone to throwing his toys out of the pram. Someone in France might pay £1m for him
Kewell - Great player, never fit. Maybe Spurs will still want him
IN:
Villa - Would cost an arm & a leg, but worth every penny IMO. 1 in 2 ratio through his career, even when playing with small clubs, and great all round play
Alves - Probably about £15m now, shame we couldn't have pushed a bit harder for him last summer
Pedersen - Has really impressed me since he joined Blackburn & I feel he could make the step up to a bigger club
The three incoming transfers could be bought for £50m IMO, with maybe a couple of promising youngsters for a couple of mill. Realistically I believe the outgoing transfers can raise £10m between them, all of which should be within our budget this summer.