Selling Nketiah would be smart. Nelson probably as well.
We need to keep some homegrown players though so I really hope we keep hold of ESR.
If we get a fee in the region of £35m-£40m, I'd sell ESR (albeit reluctantly). I love the guy and his profile is not common in our squad, but he's had barely any first team action for 2 seasons now. His last start was against Luton Town at the beginning of April and his only appearance afterwards was against Aston Villa off the bench when we were 2-0 down and desperate to salvage a result.
Arteta can't keep hoarding players and not using them. If we keep ESR, it has to be because we have a plan for how to utilise him. Otherwise his value is going to plummet and we're wasting his career away.
Glad to get this done.