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.
25. Anthony Gordon - KEEP
The former Everton man has established himself as one of the best wingers in the Premier League. And the exciting thing is Gordon is still only 23 years old. | Getty Images
26. Alexander Isak - KEEP
Like Bruno, the Swede is a top level player and arguably the second best striker in the Premier League behind Erling Haaland. Isak’s £63m price tag has already doubled. | Getty Images
27. Callum Wilson - SELL
An incredible goalscorer when fit, but staying available is Wilson’s biggest issue. Newcastle need a reliable back-up to Isak and the 32-year-old hasn’t been that this season. | Getty Images