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.
21. Matt Ritchie - LET GO
Ritchie will be fondly remembered for helping Newcastle win promotion back to the Premier League in 16-17 before scoring some key goals to keep them there. | Getty Images
22. Sandro Tonali - KEEP
The Italian has a lot of making up to do next season following his ban. There is a lot of hope Tonali can really live up to his £52m price tag. | Getty Images
23. Joe Willock - KEEP
Willock’s stock among Newcastle fans has never been higher with his recent return from an Achilles injury highlighting just how much United miss him in their three-man midfield. | Getty Images
24. Harvey Barnes - KEEP
Barnes’ Newcastle career is yet to really get going after three months out with a toe/ foot injury. Next season is a big year for the winger. | Getty Images