Arsenal

Budget £30 million.

Areas of need Could this be the summer when Arsène Wenger realises that he has to get his chequebook out if he wants to keep up with Manchester United and Chelsea? Mathieu Flamini and Alexander Hleb, who is set to leave, need to be replaced and Arsenal would benefit from signing a nononsense defender to add some steel to the side. A replacement for Jens Lehmann, the goalkeeper, is also required.

Targets Samir Nasri, the Marseilles midfield player, is on his way to the Emirates Stadium for £11 million and Jean Makoun, the Lille and Cameroon defensive midfield player, wants to move to London. Sébastian Frey, the Fiorentina goalkeeper, is available, but is valued at £16 million. Mouhamadou Dabo and Blaise Matuidi could also arrive, as well as Mario Gómez, the Stuttgart forward.

Surplus to requirements Gilberto Silva has a year left on his contract but wants to stay. Juventus are interested in Philippe Senderos and Arsenal will laugh all the way to the bank if the Italian club follow up their interest by bidding £5 million.

Aston Villa

Budget £30-£40 million.

Areas of need Right winger, midfield playmaker, cover at left back, goalkeeper.

Targets Michael Lumb (Aarhus), Nicky Shorey (Reading), Ben Foster (Manchester United), Brad Guzan (Chivas USA), Steve Sidwell (Chelsea), Sergio Asenjo (Real Valladolid), Yoann Pelé (Le Mans), Sebastián Eguren (Villarreal).

Surplus to requirements Olof Mellberg, Scott Carson.

Blackburn Rovers

Budget £10 million.

Areas of need Mark Hughes, the manager, does not require a great deal. However, he would like to add at least one reinforcement in defence, midfield and attack as the club look to build on their seventh-place finish in the Barclays Premier League by qualifying for Europe next term.

Targets Anthony Annan, the IK Start and Ghana midfield player. Meanwhile, Marc Torrejón Moya and Ferrán Corominas Telechea, the Espanyol defender and forward respectively, have both been linked with Rovers and would cost a combined fee of at least £8 million.

Surplus to requirements Maceo Rigters, the Dutch striker who has made only two starts since his £500,000 move from NAC Breda last summer, is available for transfer. Hughes’s main priority is to keep hold of Roque Santa Cruz, the Paraguay striker, and David Bentley, the England international playmaker.

Bolton Wanderers

Budget: £20 million.

Areas of need: Top-quality additions are needed in most positions, with a striker – possibly two – an absolute necessity for Gary Megson, the manager, who will be given most of the £15 million received from the sale of Nicolas Anelka to Chelsea in January and then some to spend to cure the club’s goals shortage.

Targets: Johan Elmander, the Toulouse and Sweden forward, is a principal target, although Megson is interested in any of Bafetimbi Gomis, the St Etienne striker, Simon Vukcevic, of Sporting Lisbon, Marko Pantelic, the Hertha Berlin forward, and Luis Antonio JÍmenez, of Inter Milan. Paul Robinson, the out-of-favour Tottenham Hotspur goalkeeper, and midfield players Zoltan Gera, of West Bromwich Albion, and Anthony Annan, of IK Start, are other options.

Surplus to requirements: Iván Campo, Andranik Teymourian and Stelios Giannakopoulos, the midfield players, have all been released. Megson wants to keep Jussi Jaaskelainen, the goalkeeper, Ricardo Gardner, the left back, and El-Hadji Diouf, the forward, but all three could leave the Reebok.

Chelsea

Budget Unlimited.

Areas of need A new manager and an owner who will let the new man get on with it would be a good start. Whoever replaces Avram Grant will probably need to replace Didier Drogba and sign wide players who are more dangerous than Florent Malouda and Salomon Kalou.

Targets José Bosingwa has been signed from Porto to solve their right-back problem. At least two more arrivals are expected once a new manager signs on the dotted line. Robinho’s agent claims that Chelsea are willing to pay £28 million for the Real Madrid forward and Dimitar Berbatov is still on the radar.

Surplus to requirements Barcelona are interested in signing Malouda and Shaun Wright-Phillips could be on his way to Newcastle for £8 million. Few tears would be shed in the Chelsea dressing-room if Drogba joined Inter Milan or city rivals AC, while they will be dancing in the streets if someone – anyone – comes in for Andriy Shevchenko.

Everton

Budget £25 million.

Areas of need David Moyes is in the market for a back-up goalkeeper, a destructive and a creative midfield player and would not say no to a high-calibre goalscorer to ease the burden on Nigeria’s Yakubu Ayegbeni, who became the first man since Peter Beardsley in 1992 to score 20 goals in a season last term.

Targets Moyes has checked on Jo, the £18 million-rated CSKA Moscow and Brazil striker, who could be available on a season-long loan, although he may lose out to Manchester City. Dudu, Jo’s teammate at CSKA, Michael Bradley and Modeste M’Bami, the Heerenveen and Marseilles midfield players respectively, and Maik Taylor, the Birmingham City goalkeeper, are under scrutiny. Manuel Fernandes, the midfield player, could have his loan from Valencia extended.

Surplus to requirements Stefan Wessels, the goalkeeper, has been released and Thomas Gravesen and Anthony Gardner have returned to Celtic and Tottenham respectively. Lee Carsley, the midfield player, has joined Birmingham City and Andy van der Meyde finally looks to be on his way.

Fulham

Budget £20million.

Areas of need Paul Stalteri has returned to Tottenham Hotspur, so a right back is required as well as another midfield player and at least one forward. Brian McBride and Diomansy Kamara may be leaving so Roy Hodgson is looking at strikers with Premier League experience.

Targets Bernard Mendy, the former Bolton Wanderers defender, is close to joining on a free transfer from Paris Saint-Germain. Hodgson could be bringing Louis Saha back to Craven Cottage. The injury-prone Manchester United forward would cost £4million.

Surplus to requirements Eight players, including Carlos Bocanegra and Philippe Christanval, have been released. The futures of Chris Baird, Moritz Volz, Seol Ki Hyeon and Lee Cook remain in doubt.

Hull City

Budget £10-£15 million.

Areas of need Here, there and everywhere, with the shock of promotion yet to fully sink in. On Saturday, before their play-offs final victory, Paul Duffen, the chairman, said: “The next 90 minutes will determine whether I eat or sleep for the next month.” He will not be sleeping much.

Targets Fraizer Campbell, securing second season on loan from Manchester United, Iván Campo (free agent).

Surplus to requirements David Livermore, Michael Bridges.

Liverpool

Budget How much Rafael BenÍtez has to spend will be entirely dependent on who he can offload, with Peter Crouch and Xabi Alonso likely to fetch a combined fee of £30 million. Should Dubai International Capital (DIC) win control, BenÍtez may suddenly find his transfer kitty swells.

Areas of need Back-up goalkeeper, left back, central midfield, and possibly another forward. The manager would dearly love to make two world-class additions of the calibre of Fernando Torres.

Targets Gareth Barry, the England midfield player, although Martin O’Neill, the Aston Villa manager, appears determined to keep his captain. A deal for Andrea Dossena, the Udinese left back, is close to being finalised while Philipp Degen, the Switzerland right back, will join on a free transfer.

Surplus to requirements Where to start? Juventus are interested in Alonso, Crouch is available at the right price, Harry Kewell has been released, while Jermaine Pennant, John Arne Riise, Scott Carson, Steven Finnan and Sebastián Leto could all end up being sold.

Manchester City

Budget £40 million.

Areas of need Clarity over the manager’s position for a start. With an exodus of strikers expected, a high-calibre forward is an absolute necessity. A full back, a winger and another playmaker are wanted too.

Targets City have been working on a list supplied by Sven-Göran Eriksson, so things may well change if the Swede is given his marching orders. But as it stands, Jo, the CSKA Moscow and Brazil striker, who could initially be available on loan, and Andrei Arshavin, the Zenit St Petersburg and Russia playmaker, are two principal targets. Vágner Love and Daniel Carvalho, who also play for CSKA, are alternatives.

Surplus to requirements City want Richard Dunne to stay, but with a number of clubs circling, the captain may well leave. Stephen Ireland and Michael Johnson, the talented young midfield players, are also wanted men. An audacious move from Manchester United for defender Micah Richards cannot be ruled out. More certain are the departures of Rolando Bianchi, Bernardo Corradi, Georgios Samaras, Geovanni, Danny Mills and Sun Jihai.

Manchester United

Budget Whatever Sir Alex Ferguson wants, he will get.

Areas of need A pedigree striker to ease the goalscoring burden on Wayne Rooney, Carlos Tévez and Cristiano Ronaldo and, with doubts over Gary Neville’s future, a high-calibre right back.

Targets Luis Fabiano, the Seville and Brazil striker, is thought to be figuring prominently in Ferguson’s thoughts, although he is also an admirer of Tottenham’s Dimitar Berbatov and Klaas-Jan Huntelaar, of Ajax. Daniel Alves, of Seville, Micah Richards, of Manchester City, and Bayern Munich’s Philipp Lahm, are options in the full back position. Aaron Ramsey, the 17-year-old Cardiff City midfield player, is on the radar. United have already signed identical twins Fabio and Rafael Silva, young Brazilian full backs, and have bid for Jeremy Helen, the Rennes left back, and Darnel Situ, the France Under16 captain.

Surplus to requirements: Although Ferguson has said that he doesn’t expect anyone to leave, Gerard Piqué is close to joining Barcelona, while Mikaël Silvestre is expected to sign for Bordeaux. Louis Saha, the injury-prone France striker, is likely to be the most high-profile casualty.

Middlesbrough

Budget At least £10 million on top of what comes into the coffers through sales. A decrease in the wage bill provides scope for free transfers.

Areas of need Midfield. Fabio Rochemback and Gaizka Mendieta have already left Teesside, Gary O’Neil is unsettled and George Boateng is not certain to fulfil the final year of his contract. The club have no plans to replace Mark Schwarzer, the goalkeeper, who has already defected to Fulham.

Targets Southgate is a confirmed admirer of Chelsea’s Steve Sidwell, while James Milner (pictured), of Newcastle United, will be a target if O’Neil moves south. As always during transfer windows, retaining the services of Stewart Downing, the England winger, is among the priorities.

Surplus to requirements Middlesbrough have already been active in this regard, with Rochemback, Mendieta, Schwarzer and Dong Gook Lee all bidding their farewells. Few others will leave, but Southgate must decide whether loan periods will benefit his club’s good youngsters.

Newcastle United

Budget About £20 million, and whatever they can generate from sales.

Areas of need Aside from a new contract for Michael Owen, Kevin Keegan wants two or three players who can “set the place alight”. A left back, a centre half, guile in midfield and possibly another forward. Directors want youngsters with a sell-on value.

Targets They have two lists, remember. On Keegan’s, experience dominates: the likes of Richard Dunne, John Arne Riise and Peter Crouch. On Dennis Wise’s: Bafetimbi Gomis, Amara Diané and many others.

Surplus to requirements Stephen Carr, James Troisi and Peter Ramage have already been released. Most supporters would shed few tears if Alan Smith was sold after a miserable debut season. Shola Ameobi will leave, while Caçapa, Charles N’Zogbia and Gérémi are vulnerable.

Portsmouth

Budget £35 million – the TV money and the profits from the FA Cup run.

Areas of need A target man to supply Jermain Defoe, a more reliable winger than John Utaka (and one who can play on the left) to supply the crosses, and, with Sol Campbell nearing retirement, a central defender with pace.

Targets Peter Crouch, of Liverpool, is already lined up as the forward and John Mensah, the Ghana defender, seems likely to join from Rennes. Nathan Dyer, of Southampton, and Danny Haynes, of Ipswich Town, are also under scrutiny.

Surplus to requirements Sean Davis and Lauren have one year left on their contracts and will be allowed to leave, while the option to make Milan Baros’s loan permanent is unlikely to be taken up.

Stoke City

Budget £15-£20 million.

Areas of need As with any of the top-flight new boys, probably in every position. A goalkeeper is of prime concern, with Carlo Nash returning to Wigan Athletic after a loan period and Russell Hoult being released.

Targets Shola Ameobi, of Newcastle United, Rudolph Austin (Portmore United), Carlo Nash (Wigan Athletic), Márton Fülöp (Sunderland), Marek Cech (FC Porto), Chris Riggott (Middlesbrough).

Surplus to requirements Dominic Matteo (released), Russell Hoult (released), Marlon Broomes (released), Robbie Garrett (released), Jon Parkin, Vincent Péricard.

Sunderland

Budget Roy Keane has demanded £50 million and what the manager wants, the manager tends to get. Or else.

Areas of need Everywhere. Kenwyne Jones needs at least one quality partner in attack, central defence needs bolstering, particularly with Jonny Evans returning to Manchester United, and midfield requires an enforcer. A sharp injection of quality, in other words.

Targets Persuading Sir Alex Ferguson to sell Evans would probably rank as Keane’s priority. After Reading’s relegation, Stephen Hunt again becomes a target, as is Julio Arca. Diego Forlán, Keane’s former teammate, keeps getting mentioned, plus Richard Dunne and Stephen Ireland.

Surplus to requirements A long list, given that Keane has described Jones and Craig Gordon, the goalkeeper, as Sunderland’s only “untouchables”. He wants a leaner, meaner, better squad, so expect the departures to stretch into double figures.

Tottenham Hotspur

Budget £25million (less than the sum expected to be accrued from sales).

Areas of need Juande Ramos has earmarked at least two midfield players, including a holding player, to complement the arrival of Luka Modric. A goalkeeper, a centre back, a winger and a forward.

Targets Richard Dunne, Dean Ashton, Marcelo Moreno, Jean Makoun, David Bentley.

Surplus to requirements Paul Robinson, Pascal Chimbonda, Lee Young Pyo, Ricardo Rocha, Younès Kaboul, Anthony Gardner, Benoît Assou-Ekotto, Teemu Tainio, Hossam Ghaly, Kevin Boateng, Adel Taarabt, Darren Bent.

Seeking a move Dimitar Berbatov.

West Bromwich Albion

Budget £15-£20 million.

Areas of need Much will depend on whether Zoltan Gera, the Hungary midfield player, is lured away by the promise of greater riches elsewhere. A winger is needed, as well as a goalkeeper of repute.

Targets Luke Moore (Aston Villa), Marek Cech (FC Porto), Bonaventure Kalou (free agent), Pat McCourt (Derry City), Radoslaw Majewski (Groclin Dyskobolia), Graham Dorrans (Livingston), Jesper Christiansen (FC Copenhagen).

Surplus to requirements Bostjan Cesar.

Wigan Athletic

Budget At least £20 million.

Areas of need Left back, central defence, midfield and up front. Steve Bruce, the manager, has already begun dispensing with those he does not want and aims to fine tune his squad and make it strong enough to avoid another relegation battle next season.

Targets Bruce will travel to Florida this week in the hope of tying up season-long loan deals for Maynor Figueroa and Hendry Thomas, the Deportivo Olimpia left back and midfield player respectively, both of whom will be in action for Honduras in a friendly against Venezuela in Fort Lauderdale on Friday. Other targets include Amir Zahi, the Egypt striker, Hassan Yebda, the Le Mans midfield player, and Sokratis Papastathopoulos, the AEK Athens defender.

Surplus to requirements Bruce is determined to hang on to the talented Luis Antonio Valencia and Wilson Palacios, who have been inked with moves to Manchester United. Josip Skoko, the Australia midfield player, has left along with Julius Aghahowa, the Nigeria forward, and Salomon Olembé, the defender.

West Ham United

Budget £12 million

Areas of need Alan Curbishley believes that his squad is strong enough if they get better fortune with injuries next season. This summer he is after two full backs, a central defender and a forward, should star striker Dean Ashton leave.

Targets Richard Dunne, Marco Zambelli, Davide Lanzafame, Nicky Shorey, Darren Bent.

Surplus to requirements Danny Gabbidon, John Pantsil, Carlton Cole, James Collins, Nigel Quashie, Calum Davenport, Lee Bowyer, LuÍs Boa Morte, Richard Wright.

Possible departures: Fredrik Ljungberg, Anton Ferdinand, Dean Ashton.