I understand some on here saying we dont need 2 wingers or 2 fullbacks as X can play there etc.. but for me thats never been the answer in football. I've only ever heard managers say you need 2 players per position, 3 for a keeper and sometimes 3 elsewhere depending on formation, depth etc.
GK - Pandur, Allsop, (3rd Ingram, or one of the youngsters possibly)
LB - ?, Jacob (the kid can do a job but a better player infront of him is vital.. Vinagre isnt available enough to be included for me. Furlong is also nowhere near the 1st team)
RB - ?, Coyle, Cristie (just my opinion obviously, but Cristie has been terrible this season and will go in the summer, also out injured... Coyle is ok as cover but we need a better player in the starting 11)
CB - Greaves, Jones, McCoughlin, Smith (thats 4 CB's that we know can do a job, 2 are better than the other 2 which.. as soon as you start counting Greaves as cover at LB your short a position at CB and creates another problem)
CM - Seri, Morton, Slater, Doc (Would be nice to upgrade Doc but thats one for the summer)
CAM/10 - Carvalho, Tufan, Traore (Im assuming Twine is leaving)
Wingers - Philogene, Lokilo, ?, ? (This is it really, which is why id bring in 2 more wingers. Twine is crap on the wing and is hopefully leaving, and the young Vaughn kid isnt ready for a team aiming for top 6)
Strikers - ?, Delap, Connolly, Sharp (This normally would be enough but Delap is out injured, Connolly is having a difficult season with knocks etc and Sharp is no spring chicken.. we need another striker)
Again just my opinion but its clear to me where we're short and thats at fullback, wingers and a striker. I dont expect us to address all of that this window but hopefully next season we'll see a proper squad capable of getting through a full season without playing players out of position due to injuries and lack of proper cover.