Manchester United
Plan for the summer: With Louis van Gaal incoming, the club are fully focusing on the rebuilding needed on the crumbling squad. A central defender – Borussia Dortmund's Mats Hummels is a target – a left-back – almost definitely Luke Shaw – and central midfielder – Toni Kroos is on the list – is the very least Ed Woodward, the executive vice-chairman, needs to deliver.
Transfer kitty: potentially £150m
Most mouth-watering rumour: Arjen Robben (Bayern Munich). JJ
Newcastle
Plan for the summer: Major reconstruction. With a raft of players leaving – Hatem Ben Arfa, the loanee Loïc Remy and Shola Ameobi among them – Alan Pardew must rebuild a side looking desperately short of strikers, creativity and pace. Pardew is keen to introduce more British players into his largely Francophone dressing room.
Transfer kitty: £40m
Most mouth watering rumour so far: Andros Townsend (Tottenham Hotspur). LT
QPR
Plan for the summer: Tony Fernandes has never been shy of spending but the club have to be wary of financial fair play sanctions and already face a significant fine. QPR have plenty of players capable of performing in the Premier League, but could do with a new centre-half and proven top-flight goalscorer.
Transfer kitty: £15m
Most mouth-watering rumour so far: Rio Ferdinand (Manchester United). JR
Southampton
Plan for summer: It all depends on whether Adam Lallana, Morgan Schneiderlin and Luke Shaw leave. If they stay, then Southampton can concentrate on finding extra cover in central defence and the wide positions. If they go, and Mauricio Pochettino does too, then a major rebuild will be required.
Transfer kitty: £30m
Most mouth-watering rumour so far: Fabio Quagliarella (Juventus). JS
Stoke City
Plan for summer: Mark Hughes was trying to bring in a striker last summer and will probably do so again, this time possibly with a little bit more money to spend. Stoke are also interested in Steve Sidwell, just relegated with Fulham, as an old head to bring experience to the midfield.
Transfer kitty: Stoke have spent big in the past, and not always wisely. The Coates family will back Hughes for the right player, but would prefer not to spend large amounts on players with no resale value.
Most mouth-watering rumour so far: Mame Biram Diouf (Hannover 96). PW
Sunderland
Plan for the summer: With several players out of contract Gus Poyet and his new director of football, Lee Congerton, are contemplating a major reconstruction project. Assorted positions including striker need strengthening but Poyet will hope to persuade the midfielder Jack Colback to sign a new contract while also converting loans for Marcos Alonso and Santiago Vergini into permanent deals.
Transfer kitty: £30m
Most mouth-watering rumour so far: Fabio Borini (Liverpool). LT
Swansea City
Plan for the summer: Huw Jenkins, the chairman, has said Swansea's squad 'needs a shake-up'. The No1 priority will be keeping hold of Wilfried Bony, who could enhance his reputation further at the World Cup this summer. A commanding centre-back will be needed if Ashley Williams departs, a right-back is likely to be on the wish list and it remains to be seen if Michu will stay.
Transfer kitty: £15m-30m, depending on players out
Most mouth-watering rumour so far: Mouth's a bit dry at the moment, sadly. SJ
Tottenham Hotspur
Plan for the summer: The key will be to retain Hugo Lloris and Jan Vertonghen, who have been linked with Champions League clubs, and then to redress the imbalances in the squad. A left-winger, a striker and a centre-half will be sought.
Transfer kitty: £50m
Most mouth-watering rumour so far: Romelu Lukaku (Chelsea). DH
West Bromwich Albion
Plan for the summer: Lots of change afoot. The club has decided not to renew the contracts of Liam Ridgewell and Steven Reid so new full-backs are needed, especially as Billy Jones has yet to agree a new deal. New strikers are also required, as the club's investment in that area last summer failed to bear fruit. Midfield could also do with bolstering, as Morgan Amalfitano's loan from Marseille has ended. Jeremy Peace does not like to splash the cash but after avoiding relegation by the skin of their teeth, will have to make some waves in the transfer market, as well as hire a new manager.
Transfer kitty: £40m
Most mouth-watering rumour so far: Tim Sherwood to be appointed manager. PD
West Ham
Plan for summer: It is essential that Sam Allardyce finds quality cover for Andy Carroll and he must also address the squad's lack of creativity. A new left-back would also be handy. However the uncertainty over Allardyce's future means everything is up in the air.
Transfer kitty: £20m
Most mouth-watering rumour so far: Joleon Lescott (Manchester City). JS
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