Given, Swp, Jo, Logan, Vidal, Nielson, Bellamy, Gonzalez, Caicedo, Santa Cruz, Bridge and Adebayor will probably leave. Taylor, Nedum and also Boating may also leave add to that we don't know what's happening with Kolo.
This means our squad will probably look something like this -
Goalkeepers - hart, Taylor (if he doesn't leave)
Defence - Richards, Zaba, Kolarov, lescott, Kompany, Boating (if he doesnt leave) and maybe even Toure and Nedum.
Midfield - Milner, Johnson, Barry, silva, Vieria, De Jong and Yaya.
Attack - Tevez, dzeko
Also we have under 21 platers who don't need to be in the 25 like Ballotelli, Boyata, Razak, Guidetti and Nimely.
That leaves us with 19 player in the 25 with players like tevez, boating and nedum all uncertain with there futures.
So I certainly think we need 4 or 5 signings, 6 if Tevez leaves.
A backup keeper.
quick attacking left back like Baines or clichy
Box to box midfielder like Fabragas
wingers like Mata, Sanchez or Ashley young
An attacker if tevez leaves.
And finally 1 or 2 promising young players like phil Jones or alex chamberlain.