Everton's Marouane Fellaini, whose contract contains a £24m release fee, may attract interest from Manchester United. =Arsenal= Money to spend? The oft-touted figure of £70m is really shorthand for whatever Arsène Wenger wants. With lucrative commercial deals secured, the club feel they are equipped to operate at the top level of the market Who's spending it? Wenger. The manager has total control over every aspect on the technical side Ins? A goalkeeper, a defensive midfielder and a striker. In the likely event that Bacary Sagna leaves, having rejected a contract offer, a right-back, too. QPR's Júlio César is a goalkeeping target. The young Auxerre striker Yaya Sanogo will sign but the club will chase a bigger name up front Outs? Andrey Arshavin and Sébastien Squillaci will be released upon the expiry of their contracts DH =Aston Villa= Money to spend? Randy Lerner is still intent on keeping things tight following the spending of previous managers Who's spending it? Paul Lambert will call the shots but in accordance with Lerner's budget restrictions, overseen by the chief executive, Paul Faulkner. Expect more talent-spotting from outside the Premier League Ins? A priority will be securing a new contract with Andreas Weimann and keeping hold of the much-coveted Christian Benteke but the Ipswich left-back Aaron Cresswell and the Crewe midfielder Luke Murphy are targets Outs? Shay Given could be on his way to Hull City with Brad Guzan having tied down the goalkeeper's spot, while Bent's departure seems inevitable JR =CARDIFF CITY= Money to spend? Vincent Tan has pledged to spend up to £25m on players during the summer to ensure Cardiff's stay in the Premier League is a permanent one Who's spending it? Malky Mackay will be key to any comings and goings although the Malaysian owners spoke of a need to "strategise well" in the transfer window Ins? No player scored more than eight goals for Cardiff in the second tier last season so strengthening up front is crucial. Kenwyne Jones and Bafétembi Gomis have both been linked with moves Outs? Cardiff may not want to dispose of players who performed so well in gaining promotion, but if anyone is to be replaced it may be their full-backs JR =CHELSEA= Money to spend? Roman Abramovich will presumably seek to supply new manager José Mourinho with reinforcements, even though this club still aspire to comply comfortably with financial fair play regulations. That might, potentially, necessitate at least one notable sale Who's spending it? The technical director, Michael Emenalo, is nominally overseeing the recruitment and scouting department and will liaise with the manager and owner to secure purchases Ins? They will seek a central midfielder and a striker as priorities, but additions to defence and a back-up goalkeeper required Outs? The likes of Florent Malouda and Yossi Benayoun will leave under freedom of contract. The intrigue will come if rivals bid for David Luiz, Ramires or Fernando Torres DF =CRYSTAL PALACE= Money to spend? The club's four owners have suggested around half of the money generated by promotion will be invested in transfer fees and wages Who's spending it? The manager, Ian Holloway, will draw up his wish-list and submit it to the co-chairman, Steve Parish, for discussion Ins? There is an acceptance that the squad will need strengthening throughout, not least because the best player, Wilfried Zaha, has been sold to Manchester United and the top scorer, Glenn Murray, will miss the start of the new season with knee ligament damage. It would not be outlandish to suggest they need six additions to be integrated immediately into the first team Outs? There will be players who depart under freedom of contract, but Palace are not seeking to sell DF =EVERTON= Money to spend? David Moyes was still waiting to discover whether a budget believed to be in excess of £10m included wages when the offer from Manchester United changed everything. Whether anyone activates Marouane Fellaini's £24m release fee will have a big say Who's spending it? No one, yet. Moyes had total control over football operations as Everton manager and his replacement, Roberto Martínez is the firm favourite, will expect the same Ins? Whoever takes over needs to add strikers plus younger competition for the established goalkeeper and centre-halves. The club has remained in contact with January target Leroy Fer, the FC Twente midfielder Outs? Everton cannot afford to streamline their squad any further but John Heitinga, with 12 months remaining on a lucrative contract, can go AH =FULHAM= Money to spend? Not a huge amount, which explains why Martin Jol has already recruited Derek Boateng and Fernando Amorebieta on free transfers and Sascha Riether for an undisclosed fee Who's spending it? Jol pinpoints the players but the level of funding available will be determined by the chairman, Mohamed Al Fayed Ins? They will seek to add another centre-half to the books, with West Bromwich Albion's Jonas Olsson a potential target, and a ball-playing central midfielder Outs? Some of the older guard will depart; the likes of Chris Baird, Simon Davies, John Arne Riise and Aaron Hughes are expected to leave among a host of players whose contracts are expiring. It remains to be seen whether Mark Schwarzer agrees terms to extend his stay at Craven Cottage DF =HULL CITY= Money to spend? Unknown but will not be paying top dollar or taking extravagant gambles. Nick Thompson, the managing director, says Assem Allam and Ehab Allam, Hull's father-and-son Egyptian owners, intend funding around six signings Who's spending it? The Allams have the final say and Thompson is heavily involved but Hull are reliant primarily on their manager Steve Bruce's transfer market nous Ins? Ahmed Elmohamady is close to a £2m switch from Sunderland and George Boyd has joined from Peterborough but a new striker and goalkeeper remain priorities. Bruce covets the Celtic centre-forward Gary Hooper, Burnley striker Charlie Austin, Leicester goalkeeper Kasper Schmeichel, Aston Villa keeper Shay Given, and Besiktas keeper Allen McGregor. He is also eyeing Sunderland's Phil Bardsley Outs? German striker Nick Proschwitz has struggled to adapt so cash could be re-couped by offloading him LT =LIVERPOOL= Money to spend? Brendan Rodgers insists no figure has been set and no wonder. He has already started spending and more than £70m could be incoming if Luis Suárez, José Reina, Martin Skrtel and Andy Carroll are sold Who's spending it? The manager claims he has the final say but the managing director, Ian Ayre, has stated all targets will be considered by a committee, understood to include the head of recruitment, Dave Fallows, chief scout Barry Hunter and head of analysis, Michael Edwards Ins? An entire new spine, potentially. Kolo Touré has started the defensive rebuild, and Kyriakos Papadopoulos of Schalke, Sporting Lisbon's Tiago Ilori, Ajax's Toby Alderweireld and the Lille left-back Lucas Digne are under consideration. The Celta Vigo striker Iago Aspas is almost signed, a bid is in for Sevilla's Luis Alberto and a lot more may follow Outs? Carroll, Sebastián Coates, possibly Skrtel, Reina and Stewart Downing, plus several fringe players AH =MANCHESTER CITY= Money to spend? Despite the club's stated adherence to Financial Fair Play there would be no surprise if £100m in transfer fees alone is in the budget Who's spending it? The fact that Manuel Pellegrini or AN Other is yet to be confirmed as Roberto Mancini's successor is immaterial as Txiki Begiristain, the director of football, is the driver of all football strategy, including recruitment Ins? A keeper to provide competition for Joe Hart, with Reading's Alex McCarthy the required calibre of candidate. One, maybe two, central defenders – Liverpool's Martin Skrtel would be ideal – and a host of forward operators: Málaga's Isco, a playmaker, Sevilla winger Jesús Navas, and in the striker department, Napoli's Edinson Cavani, Stevan Jovetic of Fiorentina and Liverpool's Luis Suárez Outs? Up to a full XI of players could be shown the door. In addition to Kolo Touré, who should join Liverpool, Costel Pantilimon, Joleon Lescott, Gareth Barry, Carlos Tevez, Roque Santa Cruz, Scott Sinclair, John Guidetti, Maicon, Edin Dzeko and Wayne Bridge all have varying degrees of doubt over their future JJ =MANCHESTER UNITED= Money to spend? The outgoing manager Sir Alex Ferguson said: "Any time we have asked for money from the owners they have delivered. That will apply itself this year. There is no doubt about that." The sense is that if his successor David Moyes wants to land one big name – Gareth Bale, say – the Glazers would sanction a a £50m splurge Who's spending it? This is an interesting one as the official answer is Moyes, but as transfer strategy for the new season has been underway since February, Ed Woodward, the new chief executive, is also a key player as the bridge between the Ferguson regime and that of the new manager Ins? Moyes is considering moving for Everton's Marouane Fellaini with Real Madrid's Luka Modric also of interest. He is also sure to keep tabs on Cesc Fàbregas. At this point Moyes also hopes to retain the unsettled Wayne Rooney Outs? Anders Lindegaard is surplus to requirements and there continues to be no resolution to Nani's new contract discussions so his future remains in the balance. Anderson has become a fringe player so Moyes may sell the Brazilian. Nemanja Vidic has only a year remaining on his contract so while it would be a surprise if he were sold, when the two serious knee injuries that plagued his last two seasons are factored in a sale would not shock JJ =NEWCASTLE UNITED= Money to spend? Unknown. Newcastle are in a healthy financial position and anxious to avoid another relegation skirmish but Mike Ashley, the owner, does not part with his cash lightly Who's spending it? Alan Pardew, the manager, is involved but chief scout Graham Carr remains a hugely influential prime mover while Derek Llambias, the managing director, does the deals Ins? Pardew would like more experience along with a relaxation of the policy whereby Newcastle generally sign players aged 25 and under boasting high re-sale value. Carr is now concentrating onthe Dutch and Belgian, as well as the French, markets although Will Hughes, the Derby midfielder, is a target. Two new strikers are needed plus a centre-half with St Etienne's forward Pierre-Emerick Aubameyang and FC Twente's defender Douglas under consideration. Retaining Hatem Ben Arfa and Yohan Cabaye appears high priority Outs? Danny Simpson and Steve Harper have said their goodbyes and could be followed by striker Shola Ameobi and, possibly, midfielder Cheik Tioté LT =NORWICH CITY= Money to spend? Having already splashed an impressive £8.5m on the striker Ricky van Wolfswinkel from Sporting Lisbon, further signings may follow but they are unlikely to eclipse that figure Who's spending it? Chris Hughton has brought in a number of players since his appointment last summer, mainly from Leeds United, and the majority have proved shrewd signings Ins? Only two Premier League clubs scored fewer goals than Norwich last season so attacking midfielders could be added to Hughton's squad to complement Robert Snodgrass and Anthony Pilkington Outs? The arrival of Van Wolfswinkel could spell the end of Grant Holt's stay, although the club recently turned down an offer from Melbourne Heart as it did not meet their £2m valuation JR =SOUTHAMPTON= Money to spend? A large chunk of Liebherr Trust money is likely to be available again this summer following showdown talks between the chairman, Nicola Cortese, and the owners. Last summer the Saints' outlay was £33m Who's spending it? Cortese holds the cards and will make the calls in consultation with the Argentinian manager, Mauricio Pochettino, with the pair enjoying a good working relationship Ins? A new striker to complement Rickie Lambert and a top-class centre-half. The Italy defender Davide Astori is on the radar although keeping Gaston Ramírez may be difficult with Juventus reportedly keen Outs? Pochettino will continue to restructure a squad recently inherited from Nigel Adkins and could be tempted to sell Billy Sharp and Emmanuel Mayuka who struggled to feature last season JR =STOKE CITY= Money to spend? The Coates family will support Mark Hughes with a healthy budget but not to the extent of recent years under Tony Pulis. As chairman Peter Coates put it on Thursday: "Ours is the third-highest net spend in the Premier League…It's not really where we can afford to be." Who's spending it? Hughes expects to be joined by his trusted backroom staff of Mark Bowen and Eddie Niedzwiecki and will make the decisions. His advisor, Kia Joorabchian, has already distanced himself from Hughes' poor signings as manager of QPR Ins? Pulis's oft-criticised style cannot be abandoned overnight but Hughes will want to add finesse to the attack, with Junior Hoilett a potential target at QPR. The goalkeeper Jack Butland has already been signed with the first choice Asmir Begovic on his way out Outs? Well-paid strikers Peter Crouch and Kenwyne Jones both endured disappointing campaigns last season and Stoke are unlikely to stand in the way of any offers AH =SUNDERLAND= Money to spend? Unknown. Ellis Short, the owner, accepts the team needs restructuring with at least six signings required but hopes a new recruitment system will identify several bargains Who's spending it? Paolo Di Canio's formal title is head coach but although primarily a training pitch-based "teacher of football", he retains a final say on signings. Transfers will be executed by two immiment appointments; Roberto De Fanti, a Fifa agent, as director of football and Valentino Angeloni, Internazionale's outgoing chief scout as technical director Ins? Cabral is joining from Basel's midfield as are defenders Modibo Diakité and Valentin Roberge from Lazio and Marítimo respectively. Sunderland crave creativity, pace, athleticism and reinforcement in most positions including full-back and, above all, attack. The Portuguese market has been targeted. Celtic's goalkeeper Fraser Forster could replace Simon Mignolet Outs? Titus Bramble and Matt Kilgallon are leaving and Phil Bardsley will surely follow. While that trio have crossed swords with Di Canio, the majority of players are believed to broadly welcome his modus operandi LT =SWANSEA CITY= Money to spend? Michael Laudrup will hope to convince Huw Jenkins to loosen the purse strings and allow him to strengthen the squad ahead of a European campaign Who's spending it? Laudrup will have the final say on all transfers, with the Dane's agent recently saying the manager will remain at Swansea despite rumours to the contrary Ins? A striker, to ease the burden on Michu who proved a revelation last season. An ambitious move for Romelu Lukaku has been mooted, as has a return for Scott Sinclair Outs? Laudrup will hope to recoup a decent fee if Ashley Williams departs, and keeping hold of goalkeeper Michel Vorm will be a priority JR =TOTTENHAM HOTSPUR= Money to spend? Everything depends on whether Gareth Bale stays or goes. The player's camp have indicated they would consider an offer from Real Madrid, even if Tottenham have resolved not to. Bale's sale could be worth around £50m Who's spending it? The manager, André Villas-Boas, would like to see the appointment of a technical director to help him and the chairman, Daniel Levy make things happen; ideally, more swiftly than usual Ins? Leandro Damião of Internacional continues to head a long list of striker targets. There is also interest in the Southampton left-back Luke Shaw; the Wigan midfielder James McCarthy and the Blackpool winger Tom Ince Outs? Doubt surrounds the future of the left-back Benoît Assou-Ekotto and the midfielders Scott Parker and Tom Huddlestone. Assou-Ekotto has made it plain that he wants to stay DH =WEST BROMWICH ALBION= Money to spend? West Brom are often cited within the Premier League as operating an ideal model so expect a sober and parsimonious summer of transfer business Who's spending it? On the football side Steve Clarke, the manager; on what can actually be spent Jeremy Peace, the chairman. As Clarke says of the club's careful policy: "There has been year-on-year improvement for the club over the last few years and that's all we try to do. We will try to improve again next season. There is no reason to doubt that what we're doing is correct because year on year it's working." Ins? Congo international Dieumerci Mbokani of Anderlecht and Wigan Athletic's Franco Di Santo are interesting Clarke Outs? Jerome Thomas, and Gonzalo Jara have been released and there is also surely no future for Peter Odemwingie after his drive down to Queens Park Rangers to desperately try to force a move in the January window JJ =WEST HAM UNITED= Money to spend? £15m net. The club continues to cope with large debt Who's spending it? The manager, Sam Allardyce, with heavy input from David Sullivan. The co-owner is a keen evaluator of the statistics of a prospective signing Ins? More creativity, more quality, particularly up front. They have agreed a fee of £15m with Liverpool for Andy Carroll, who was on loan last season, but it is unclear whether he fancies the permanent move. Massimo Ambrosini, the 36-year-old Milan midfielder, is a target while the club have done a deal for the free-agent left-back Razvan Rat Outs? Carlton Cole will be released. The returning loanee Ravel Morrison faces an uncertain future. The club will fight to keep Mohamed Diamé DH
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