Newcastle United are preparing for a big summer with changes expected both on and off the pitch.
After qualifying for the Champions League last year, this season has been one of frustration. There have been mitigating circumstances, namely the amount of injuries, but the Magpies finds themselves 10th in the Premier League table with 10 matches ago.
There is still a strong chance of Europe i.e. the Europa Conference League, but the season struggles has brought the summer transfer business into sharp focus.
Without doubt, head coach Eddie Howe will want to ensure he has the squad depth to attack a campaign on at least three fronts, maybe four depending on European qualification.
But to do that under Premier League Profitability and Sustainability Rules (PSR), it's likely Newcastle will need to part with some players in order to maximise their budget.
United have a number of players out-of-contract either this summer or next, while the likes of Bruno Guimaraes continue to be the subject of transfer speculation.
Here, NewcastleWorld assesses Newcastle United's squad as we give our opinion on who Howe should keep, sell or let-go.
17. Elliot Anderson - KEEP
Anderson has only recently returned from four months out with a back injury. The 21-year-old has plenty of potential, he just needs to start showing it. | Getty Images
18. Bruno Guimaraes - KEEP
It’ll be a nervy summer no doubt with his £100m+ release clause public knowledge but Newcastle will be hoping to hold on to their Brazilian maestro. World-class. | AFP via Getty Images
19. Sean Longstaff - KEEP
Under current PSR rules, selling Longstaff would unlock plenty of spending power but it seems hard to imagine the midfielder leaving his boyhood club. | Getty Images
20. Lewis Miley - KEEP
The 18-year-old remains one for the future, despite the long list of injuries forcing Howe to play more than he would have liked this campaign. | Getty Images