Arsenal
Arsène Wenger is looking for a “maximum of two [players] and then only super, super class”, and is searching for a clinical finisher. He would like Samuel Eto’o, but is unlikely to be able to afford the Barcelona and Cameroon forward. Wenger has feelers out for a defender and a left winger, such as Florent Malouda, of Lyons, although interest in Franck Ribéry, the winger, appears to have receded. He also needs to address the fact that the midfield does not score enough goals.
Ins: L Fabianski (Legia Warsaw, £2 million)
Outs: M Poom (Watford, free), A Lupoli (Fiorentina, free), F Muamba (Birmingham City, undisclosed)
For sale: J A Reyes, F Ljungberg, M Flamini, T Henry?
Targets: F Malouda (Lyons), F Ribéry (Marseilles), E Abidal (Lyons), R Babel (Ajax)
Budget: £15 million

Aston Villa
Martin O’Neill, the manager, has identified the lack of a reliable forward as the main reason for the team’s 17 draws in the league last season, which meant the team fell away after a promising start. O’Neill has about £30 million to spend on a goalkeeper, right back, centre back and forward. He is thought to be pursuing Craig Bellamy and Jermain Defoe, but will face strong competition for Luke Young, the Charlton Athletic right back.
Ins: None
Outs: J P Ángel (NY Red Bulls, free), J Samuel (Bolton, free)
For sale: W Bouma, C Sutton, L Hendrie, E Djemba-Djemba
Targets: A Boruc (Celtic), C Gordon (Heart of Midlothian), V Antunes (Pacos de Ferreira), L Young (Charlton Athletic), T Ben Haim (Bolton), C Bellamy (Liverpool), J Defoe (Tottenham Hotspur)
Budget: £30 million

Birmingham City
Steve Bruce, the manager, will be looking for bargains after completing the permanent signing of Fabrice Muamba from Arsenal. But Nicklas Bendtner has returned to Arsenal after his loan spell last season. Jimmy Floyd Hasselbaink says he is interested in joining and Mark Viduka and George Boateng will come under consideration. The club may sign Andrew Cole after his loan spell from Portsmouth but his wages are high. Bruno N’Gotty has been offered a one-year contract.
Ins: F Muamba (Arsenal, undisclosed), S Parnaby (Middlesbrough, free)
Outs: None For sale: C Jerome, N Kilkenny, M Taylor
Targets: J F Hasselbaink (out of contract), M Viduka, G Boateng (both Middlesbrough), A Cole (Portsmouth), P Konchesky (West Ham)
Budget: £15 million

Blackburn Rovers
The club will have to fight hard to keep Benni McCarthy, the forward, who says he wants to play in the Champions League. Mark Hughes, the manager, wants to partner him with Craig Bellamy, who left for Liverpool last season. Morten Gamst Pedersen, linked to Liverpool, may leave. The club have been in talks about the permanent signing of Shabani Nonda, the forward, who has been on loan from AS Roma. He would cost £2 million. Jason Koumas, the midfield player, could join after West Bromwich Albion failed to gain promotion.
Ins: none
Outs: A Todd (released)
For sale: F Jeffers, M Gray
Targets: P Jagielka (Sheffield United), J Koumas (West Bromwich Albion), C Bellamy (Liverpool), K Haestad (IK Start), S Nonda (AS Roma), J Beattie (Everton)
Budget: £10 million

Bolton Wanderers
Tal Ben Haim, the defender, could follow Sam Allardyce, the former manager, to Newcastle United and Iván Campo, Nicolas Anelka and El-Hadji Diouf are considering their futures. By way of reinforcements, Sammy Lee is looking at Marlon King, the Watford forward, and Robbie Fowler, the forward who will be released by Liverpool. The club are also considering Gelson Fernandes, the FC Sion midfield player.
Ins: J Samuel (Aston Villa, free), Z Harsanyi (FC Senec, undisclosed), B Dzemali (FC Zurich, undisclosed), G Cid (Bordeaux, undisclosed)
Outs: H Pedersen, Q Fortune and D Thompson (all released)
For sale: I Tal
Targets: F Pavon (Real Madrid), R Fowler (Liverpool), M King (Watford), S Keita (Lens), G Fernandes (FC Sion) Budget: £10 million

Chelsea
Strengthening the defence is paramount, but, with Michael Essien, John Obi Mikel and Gérémi likely to miss a month of next season at the African Cup of Nations, as well as Didier Drogba and Salomon Kalou, reinforcements are also needed in midfield. Steve Sidwell has already arrived, quickly followed by Claudio Pizarro, the Bayern Munich striker, and they may be followed by Alex, the defender, from PSV Eindhoven. Micah Richards, Tal Ben Haim, Fernando Torres and David Villa are targets.
Ins: S Sidwell (Reading, free), C Pizarro (Bayern Munich, free), D Philliskirk (Oldham, undisclosed)
Outs: N Morais (Apoel Nicosia, free)
For sale: K Boulahrouz, Gérémi, P Ferreira
Targets: Alex (PSV Eindhoven), P Chimbonda (Tottenham), T Ben Haim (Bolton), M Richards (Manchester City), F Torres (Atlético Madrid), B McCarthy (Blackburn), D Villa (Valencia,)
Budget: £50 million

Derby County
If Billy Davies is correct in believing that his organised team overachieved in being promoted, then he will need several experienced signings if they are to survive. Jobi McAnuff, the winger, is close to signing from Crystal Palace. The club could look at Sol Campbell and Sami Hyypia in defence. Seth Johnson, the midfield player, hopes that a knee injury will not prevent him being awarded a new contract. Tyrone Mears, the right back, is likely to make a permanent move from West Ham, after a loan spell.
Ins: None
Outs: None
For sale: C Fagan
Targets: J McAnuff (Crystal Palace), T Mears (West Ham), S Campbell (Portsmouth), S Hyypia (Liverpool)
Budget: £10 million

Everton
David Moyes wants a stronger squad to compete in the Uefa Cup as well as the Premiership next season and a £4 million deal to sign Phil Jagielka from Sheffield United would certainly help. Moyes wants a left back and still retains an interest in Joey Barton, the Manchester City midfield player, as well as another coveted Evertonian, David Nugent, the promising young Preston North End forward, whose arrival would certainly leave James Beattie surplus to requirements.
Ins: None
Outs: R Wright, A Pistone (both released)
For sale: J Beattie
Targets: P Jagielka (Sheffield United), F Simek (Sheffield Wednesday), J Barton (Manchester City), D Nugent (Preston)
Budget: £15 million

Fulham
Lawrie Sanchez will be given up to £10 million to revamp the squad, which will pose a challenge since the new manager wants two defenders, a midfield player, a winger and a striker. He has considered Sami Hyypia, the Liverpool defender, and is close to a deal to sign David Healy, the Leeds United forward. Also under consideration is Russell Anderson, of Aberdeen, Lee Cook, the Queens Park Rangers left winger and Steve Davis, the Aston Villa midfield player.
Ins: none
Outs: M Collins (Swansea City, undisclosed), T Radzinski, C Jensen, M Crossley, M Pembridge (all released)
For sale: Z Knight, F Queudrue, C John
Targets: D Healy (Leeds), C Gordon (Heart of Midlothian), R Anderson, (Aberdeen), L Cook (QPR), S Davis (Aston Villa) Budget: £10 million

Liverpool
Rafael BenÍtez has made five signings, but wants to further strengthen a team who fell short in the Premiership. Samuel Eto’o is the top target – albeit an ambitious one.
Ins: L Leiva (Grêmio, undisclosed), S Leto (Lanus, undisclosed), A Voronin (Bayer Leverkusen, free), K Nemeth, A Simon (both MTK Hungaria, undisclosed)
Outs: J Dudek, B Zenden, R Fowler (all released), M González (Real Betis), F Sinama Pongolle (Recreativo Huelva), D Padelli (loan from Sampdoria not renewed)
For sale: C Bellamy, D Cissé, A Le Tallec, D Guthrie
Targets: F Malouda (Lyons), D Silva (Valencia), Mancini (AS Roma), G Milito (Real Zaragoza), S Eto’o (Barcelona), C Tévez (West Ham), F Torres (Atlético Madrid), D Bent (Charlton), N Burdisso (Inter Milan)
Budget: £30 million

Manchester City
Michael Ball and Emile Mpenza have signed long-term contracts, while Sylvain Distin has agreed to join Portsmouth. But all other transfer business appears to be on hold pending the takeover by Thaksin Shinawatra and the appointment of a new manager. Claudio Ranieri, the Parma coach, is a strong favourite to get the job and may decide to keep hold of Bernardo Corradi, the former Italy forward whom he signed for Valencia.
Ins: None
Outs: S Distin (Portsmouth, free), H Trabelsi, S Jordan, T Sinclair, D Abdoun, N D’Laryea, L Matthewson, A Williams (all released), D Beasley (loan not renewed)
For sale: J Barton, O Dabo, B Corradi
Targets: None
Budget: £10 million (£25 million if takeover goes through)

Manchester United
With long-time target Owen Hargreaves finally secured from Bayern Munich, Sir Alex Ferguson's primary focus is now a centre-forward. As at Liverpool, Samuel Eto’o is the top target but may prove unattainable. Dimitar Berbatov, Klaas-Jan Huntelaar, Fernando Torres and Carlos Tévez are other options. Gabriel Heinze is on his way to Spain, but Louis Saha, the former Fulham forward, may stay.
Ins: Anderson (Porto, initially £8 million), Nani (Sporting Lisbon, initially £8 million), Owen Hargreaves (Bayern Munich, £17 million)
Outs: None
For sale: G Heinze, M Silvestre, P Bardsley, C Eagles
Targets: S Eto’o (Barcelona), D Berbatov (Tottenham), K-J Huntelaar (Ajax), F Torres (Atlético Madrid), C Tévez (West Ham)
Budget: £40 million

Middlesbrough
While they are desperate to keep him, Mark Viduka’s indecision – he is out of contract – is delaying Gareth Southgate’s plans in the transfer market. Jérémie Aliadière, of Arsenal, and Diomansy Kamara, of West Bromwich Albion, are targets, although Southgate’s kitty has been reduced by the permanent transfer of Jonathan Woodgate. The club are also monitoring Russell Anderson, the Aberdeen defender, and are looking for a right winger.
Ins: J Woodgate (Real Madrid, £7 million)
Outs: A Xavier (LA Galaxy, free), M Christie, S Parnaby, D Graham (all released).
For sale: G Mendieta.
Targets: J Aliadière (Arsenal), D Kamara (West Bromwich Albion), R Anderson (Aberdeen), Z Gera (West Bromwich).
Budget: £5 million

Newcastle United
Sam Allardyce says he is close to making his first signing, with Mark Viduka and Tal Ben Haim among the main targets. He also hopes to keep both Michael Owen and Kieron Dyer. But some fans will have mixed feelings about Allardyce’s eagerness to buy Joey Barton from Manchester City. Titus Bramble is expected to join Portsmouth.
Ins: None
Outs: O Onyewu (returning to Standard Liège), Scott Parker (West Ham, £7 million), C Moore, T Bramble, O Bernard, P Srnicek, A Sibierski (all released), A Luque (PSV Eindhoven on loan)
For sale: C Babayaro, E Belözoglu, S Carr
Targets: T Ben Haim (Bolton Wanderers), M Viduka (Middlesbrough), J Barton (Manchester City), C Davies (West Brom), A Ferdinand (West Ham), P Crouch (Liverpool)
Budget: up to £45 million

Portsmouth
Harry Redknapp’s budget means that he will rely mostly on free transfers. With Kanu, Benjani Mwaruwari, Lomano LuaLua and Andrew Cole possibly leaving, the manager needs reinforcements in attack. He is interested in Jermain Defoe, Mark Viduka and Yakubu Aiyegbeni. Redknapp is also considering Luke Young and Fredrik Ljungberg. Sulley Muntari, the midfield player, signed yesterday.
Ins: S Distin (Manchester City, free), H Hreidarsson (Charlton Athletic, free), S Muntari (Udinese, £7 million)
Outs: None
For sale: A Cole, Kanu (out of contract), S Campbell, B Mwaruwari, L LuaLua
Targets: H Bouazza (Watford), J Defoe (Tottenham), Y Aiyegbeni, M Viduka (both, Middlesbrough), L Young (Charlton), F Ljungberg (Arsenal)
Budget: £5 million

Reading
Drastic surgery is not required, to judge by the eighth-place finish last season, but Steve Coppell, the manager, will invest as wisely as usual. Kalifa Cissé appears to be a like-for-like replacement for Chelsea-bound Steve Sidwell. Acquisition of another midfield player would not go amiss. They have revived their interest in Dean Whitehead after having a bid for the midfield player turned down last summer, and are considering Hayden Mullins, the West Ham midfield player.
Ins: K Cissé (Boavista, £680,000).
Outs: S Sidwell (Chelsea, free)
For sale: U de la Cruz, Sam Sodje, Aaron Brown
Targets: J Mensah (Rennes), L Cook (Queens Park Rangers), H Mullins (West Ham), D Whitehead (Sunderland), L Barnett (Luton Town), B Zamora (West Ham)
Budget: £10 million

Sunderland
Roy Keane’s ambitions will be backed by substantial transfer funds, although Premiership wages will eat into the Irishman’s budget. He has already made a bid for Jussi Jaaskelainen, the Bolton goalkeeper, and has expressed an interest in signing David Nugent, the Preston forward. There have been numerous conversations with Diego Forlán, his former Old Trafford teammate, and he would love to resign Jonny Evans and Danny Simpson on loan from Manchester United.
Ins: None
Outs: T Miller, K Cunningham, W Mocquet (all released)
For sale: S Wright, S Elliott, A Welsh, O Reira, S John, C Clarke.
Targets: J Jaaskelainen (Bolton), D Nugent (Preston), J Evans, D Simpson and John O’Shea (all Manchester United), N Lennon (released from Celtic), D Forlán (Villarreal), L Ridgewell (Aston Villa)
Budget: £25 million

Tottenham Hotspur
A left winger has been a target for the past two years and, after Middlesbrough’s refusal to sell Stewart Downing, the club have held talks with Sporting Lisbon about Nani. Mido is expected to leave, possibly with Jermain Defoe, so expect another forward to arrive. Darren Bent, Nikola Zigic and Peter Crouch have been mentioned. Younis Kaboul, Wes Brown and Curtis Davies are options being considered in a defence already boosted by the signing of Gareth Bale.
Ins: G Bale (Southampton, initial £6 million)
Outs: C Lee (Peterborough United), R Burch (released)
For sale: H Ghaly, D Murphy, Mido, T Tainio, W Routledge, Young-Pyo Lee
Targets: D Bent (Charlton), N Zigic (Racing de Santander), P Crouch (Liverpool), Y Kaboul (Auxerre), C Davies (West Bromwich), W Brown (Manchester United), Nani (Sporting Lisbon)
Budget: £15 million

West Ham United
The priority of the Icelandic owners is to trim the squad by between ten and 15 players, which should not be too difficult. Nigel Reo-Coker is among four players who have handed in a transfer request after the dramatic escape from relegation on the last day of the season, and the club have moved quickly to strengthen their midfield by bringing in Scott Parker from Newcastle. Tyrone Mears is likely to make a permanent move to Derby County. The club will be able to offer substantial wages to attract players such as Scott Parker and Yakubu Aiyegbeni.
Ins: Scott Parker (£7 million)
Outs: T Sheringham (released)
For sale: R Carroll, J Walker, T Mears, J Pantsil, A Ferdinand, C Dailly, P Konchesky, H Mullins, M Harewood, M Etherington, C Cole, S Newton
Targets: D Bent (Charlton), C Bellamy (Liverpool), A Johnson (Everton), Yakubu Aiyegbeni (Middlesbrough)
Budget: £40million

Wigan Athletic
Titus Bramble, having been released by Newcastle, was signed as a replacement for Arjan de Zeeuw , but Wigan may still look to strengthen their central defence further and have targeted Andy Todd, Sami Hyypia and Curtis Davies. The club, who had a bid turned down for Marlon Harewood in January, need at least one striker if Henri Camara moves to Paris Saint-Germain. They are also considering Mario Melchiot, the defender, available on a free transfer from Rennes in France. Lee McCulloch looks set to join Rangers. Mike Pollitt and Josip Skoko may sign new contracts.
Ins: Titus Bramble (Newcastle, free)
Outs: M Jackson (Watford, free) A de Zeeuw, D Unsworth (both released)
For sale: H Camara, A Johansson, L McCulloch
Targets: A Todd (Blackburn), S Hyypia (Liverpool), Juan (Bayer Leverkusen), C Davies (West Brom), M Harewood (West Ham), A Sibierski (Newcastle), M Tonge (Sheffield United), M Melchiot (Rennes)
Budget: £15 million