We need to replace the two centre backs and the two centre mids that are out of contract in summer with potential first team starters for those same positions. Similarly, anyone else leaving needs backfilled with quality.
We currently need at least one additional starting winger.
We need back up/options at right back, striker and that attacking mid/second striker position we have Watkins in.
That's 8 absolute essentials.
It would be good to upgrade our squad options from Kennedy and McLennan as back up wingers and we shouldn't be relying on an ageing Hayes as one of those options.
That's 11 new players that we really need to be decent.
That's before even thinking about replacing Ramsay, Ferguson, Lewis or Ramirez.
I hope our scouts have been busy.