Options we won't take up - Belaid, Amoo, Akpan.
Players we'll try to move on - Bullard, Olofinjana, Ghilas, McShane, Kilbane.
Players who'll be released - ***an, Gardner, Duke, Atkinson.
Players we should try and shift - Harper, Mclean, Cairney, Cullen(the latter two possibly on loan).
Players who we might sell - Koren.
I suspect there will be a lot of business done in the summer.
That doesn't leave a lot.
Whilst I generally agree with your assessments, I think we will fall a long way short of that.
The important ones are of course the high earners; Bullard, Olofinjana, McShane, Ghilas and Kilbane.
I can see Bullard going to DQPR, but if he doesn't the only thing we will get is 20k off his pay to Ipswich, but even that is unlikely given the statements of the Allams recently.
Barnsley might take a part of McShane, and I think Oli will go on loan again as I think Cardiff are a spent force and won't even make it to Wembley.
So Bullards on 47k, Oli 28k, Macca 20k, Ghilas 20k, Kilbane 10k. We wil lose 20k from Bullard, 14k fron Oli, 8k from Macca, 5k from Ghilas and 5k from Killer. So out of 125k a week we will lose around 52k. Crikey that's still paying 75k a week for no players!!!! No wonder the Allams are upset!!
Also we will not be losing Harper and McLean as they are Nige's signings and he would lose face to get rid of them (particulary McLean who cost a laughable ã1.3m

). Cairney has made no progress since the Prem in my view, in fact he's gone backwards, but his main problem will never be remedied, he has no pace. Cullen I have no idea about, maybe in a few years, but you have to wonder about a lad that cannot even impress at a very poor Bradford City side.
I really hope Koren stays. Yes, he's inconsistent, yes he doesn't tackle, yes he often looks disinterested. But he is one player that has genuine talent.
Here's wher we currently are assuming you need 2 players to cover every position (apart from GK where you need 3):
........................................GK (Oxley 1? 2?)
Rosenior / 1? ............Chester / 1?.........1? / 2? ..............Dudgeon / Dawson
Stewart / 1?............Evans / 1?..........Harper / Cairney...........Koren/ 1?
....................Fryatt / McLean....Simpson / 1?
That's:
2 Gloakeepers
3 Centrebacks
1 Rightback
1 Ballwinning midfielder
1 WideRight Midfielder
1 WideLeft Midfielder
1 Centre Forward
That's 10 players, either permanent or on loan.
Here's what I reckon we should get:
2 Gloakeepers: Eilhoff (perm) and Mannone (season loan)
3 Centrebacks: Hobbs (perm) Ayala (season loan) Gerrard (perm if Cardiff don't go up, loan if not)
1 Rightback: Don't know yet, not a loan as he would definitely be second to Rosenior.
1 Ballwinning midfielder: Greening for me as he ticks all the boxes BUT wages?
1 WideRight Midfielder: O'Connor (permanent)
1 WideLeft Midfielder: Ward from Bolton or Rose from Spurs (season loans)
1 Centre Forward: Jay Emmanuel Thomas (season loan) or James Beattie (permanent)