Looking at as if I was a new manager coming in, if I reviewed the season is look at the squad as follows
Howard-decent keeper, could ref be replaced but not as a priority, with mucha going higher quality, young back up needed.
Baines- speaks for himself quality defensively and going forward decent profit in a sale tho. if we can keep him back up needed (garbutt?)
Jags- quality centerback and captain could be a saleable asset though, try to keep.
Distin- quality but at his age can he go full season? Keep but if possible replace in 1st team. Not priority.
Heitinga- good defender but needs a run in team worth a chance based on past performances but if he wants to leave let him.for decent price.
Duffy- close to being ready but not quite, maybe rotate with distin, half hour 20 minute sub appearance etc.
Hibbert- finished? Sell him. Lower prem team champs team would pay 1-2 million for him
Coleman- turning into right sided baines first choice RB
Stones-ready to step in as back.up? Take a look but keep position in mind maybe loan out to get Exp (keep Hibbo in this case)
Pienarr- past his best but still valuable squad player, and could possibly turn in good season, look to replace with pacier wide player in 1st team but keep as can play central as well.
Gibson- delicate thighs, knees mean can't be relied on. Should be replaced as 1st choice but get good ammount of game time.
Osman-ageing and off the back.of a decent season, 5 mill to lower prem, even foreign club.
Fellaini-new manager has to try keeping him play him as defensive mid. If not (assuming sell on has expired) look around 30 mill but should look to build team around him.
Barkley- if moyes wants him let him go if not good squad player will push first team
Mirralas- decent down tbe right but can come inside and finish. Possibly better in the center.
Jelavic-working hard but not scoring, take the burden off him, tell him not to stray outside width of the box should come good. If not offload/replace in jan.
Vic-a quandry here I like him, but I don't think.even with the extra effort he'd put in at times he is quite good enough, if lower prem/championship side want him sell for around 4 mill
Naismith-give him till jan. Play him centrally and see what happens. Decent movement and can finish but often confidence let's him down.
Gueye-sell 1-2 mill
Vellios- loan out or sell.
So priority purchase would be good strong midfielder. A striker , and a goslkeeper. Then if we can loan or get free. eft winger and a right winger and replace any first team outgoings.
Coleman jags duffy/distin baines
Felli. New MF/gibson
New RW. New LW/pienar
But untill the man is appointed we don't know who he will like and hate, how different he will be with players to moyes. What formation/s he will use.