With up to 18 players in danger of being moved, Pep Guardiola is ready to embark on Manchester City’s greatest overhaul since Sheikh Mansour bought the club in 2008.
City were eliminated in the Champions League round of 16 by Monaco.
Guardiola can expect to have a minimum £150 million, before any wage budget, to spend on players but extensive focus will go on who to sell or release too.
Seven first-team squad members are out of contract in July: Yaya Touré, Gaël Clichy, Pablo Zabaleta, Willy Caballero, Jesús Navas, Bacary Sagna and the young central defender Tosin Adarabioyo. There are also five on loan, in Joe Hart, Eliaquim Mangala, Samir Nasri, Wilfried Bony and Jason Denayer.
The futures of Sergio Aguero, Vincent Kompany, Aleksandar Kolarov, Fabian Delph, Fernando and Kelechi Iheanacho are also in doubt.
Guardiola is intent on adding both a right- and left-back along with another center-back.