I'm including players we've been linked with as would be happy to sign them - Here's how I'd do it with new players in blue, would obvs have to replace any players effing off and if we sold Etheridge I'd buy another striker....
GKS
Etheridge
Smithies
Murphy
Left Backs
Bennett
Cunningham
Richards
Right Backs
Bacuna
Peltier
Coxe
Centre Backs
Manga
Liam Moore (Reading) £1M
Morrison
Bamba
Centre Mids
Will Vaulks (Rotherham) £1.5M
Lewis Holtby (Hamburg) FREE
Bradley Dack (Blackburn) £4.5M
Ralls
Damour
No. 10's
Reid
Patterson
Wingers
Murphy
NML
Hoilett
Jamal Lowe (Portsmouth) £1M
Strikers
Che Adams (Birmingham) £7M
Zohore
Ward
That would be a very decent squad with depth - instant return to the prem. Would be interested to see others suggestions.