Well we have:
Keepers: Basso, Gulacsi, Oxley
Defenders: Dudgeon, Dawson, Hobbs, Chester, Mcshane, Bradley, Rosenior
Midfielders: Kilbane, Devitt, Stewart, Koren, Atkinson, Evans, McKenna, Olofinjana, Harper, Cairney, Bullard, Barmby, Brady
Strikers: Fryatt, Simpson, Mclean, Adebola, Ghilas.
Thats 27 players. However Bullard won't be in it, I doubt Olofinjana will be or Ghilas. Then there's the under 21 rule which means we don't have to register Cairney, Evans, Dudgeon, Oxley, Gulacsi, Devitt, Bradley, Stewart or Brady which leaves us with a squad of around 15 players. Obviously we'll register a few of the 21 year olds as we have to have at least 16. So the likes of Gulacsi etc. But if you look at the squad before the ones I've pulled out we have a 27 man squad with:
3 keepers
7 defenders
13 midfielders
and 5 strikers
So we're a bit top heavy in midfield. Of course that's before the likes of Olofinjana and co move. And as you can see the 7 defenders (well really 6, I can't see Bradley playing many) leave us a bit scarce for cover so I reckon we'll go into the loan market for a new centre half.