Sell:

Reiss Nelson (15 M)
Thomas Partey (15 M)
Cedric (Free)
Elneny (Free)
Nuno Tavares (10 M)
Eddie Nketiah (30 M)
Keiran Tierney (10 M)
Sambi Lokonga (10 M)
Ramsdale (35 M)
Emile Smith Rowe (15 M)
Gabriel Jesus (35 M)

Total: + 175 Million

Buy:
Alexander Isak (100 M)
Bruno Guimeraes (85 M)
Rayan Ait-Nouri (40 M)
Joao Gomes (40 M)
Takefusa Kubo (50 M)

Total: - 315 Million

Overall: - 140 Million