IN:
GK: Neto - Bournemouth (Free)
LCB: Gvardiol - Leipzig (85M £)
RB: Dest - Barcelona (Loan)
CDM: D. Sow - Frankfurt (15M £, 2024)
CM: Bellingham - Dortmund (120M £)

Non-options due to signing players from same club:
CDM: K. Laimer - Leipzig (Free)
CM: Dahoud - Dortmund (Free)

Cheaper LCB:
Bastoni - Inter (2024)
P. Torres - Villareal (2024)
Kimpembe - PSG (2024)

Out:
GK: Adrian (Free) & Kelleher (8M £)
CB: J. Gomez (25M £)
RB: Ramsay (Loan)
CM: Milner (Free), Keita (Free), Ox-Chamberlain (Free), Arthur (End Loan).
ST/CF: Firmino (Free)