We simply won't have the budget for next season to do a complete rebuild. We should be looking at bringing in quality in 5 or 6 key positions as well as adding development players to the squad.
A lot will depend on who leaves, but we'll definitely need RWB and LWB if we're going for a back 3/5. In addition, a DCM and 2 strikers would make up the main recruitment, and it's where we should put most of our budget.
I know that there will be those saying that we also need 2 new keepers, 2 more full backs, a centre back, playmakers, wingers and half a dozen development players too, but a big chuck of our playing budget will have already been used on the current squads wages.
The scatter gun approach to recruitment hasn't worked, we need to get the right players in but also get those that we have playing better.