Ok, I was having a look at current players we have, considering recent news of sales:
GK: MATS, Neto & Inaki
Fullbacks: Roberto,Alba & Firpo & Miranda
Center backs: Pique, Lenglet, Umtiti, Araujo & Todibo.
Midfield two (in 4231) : FDJ, Busquets,Pjanic,Puig,Oriol,Fernandes,Rafinha & Alena
Attackers (including AM,wingers and strikers): Coutinho, Griezmann, Trincao,Messi,Braithwaite ,Dembele, Fati & Pedri
That is 28 players, including 3 GKs which we might need to keep all 3 due to Stegen injury.
That is 25 outfield players, ideally you want no more than 20 of those, to keep spots open for B team players and allow coach to work with squad of ideal number.
At most, we can register 25 players btw, will assume 22 of them outfield players, but some can be registered as B players.
Those are players color yellow: Inaki,Miranda ,Araujo, Oriol ,Puig,Pedri & Fati. Last 2 presents problem since Pedri has odd-ons if he doesn't play with 1st team this year and Fati will have significant increase in release clause if he is promoted.
The players that should not be with 1st team and should be sold or go to B team if needed: Miranda, Oriol, Fernandes. Those 3 should be nowhere near first team.
But, we need at least 2 or 3 signings (RB, CB and may be an attacker) so we will need to get rid of at least 3-5 other players:
Rafinha,Alena & Todibo are ideal for loan or sell. Umtiti should follow but we will need to pay someone to get him from us. Braithwate should not stay if we bring in Depay tbh.
Ideally, I want Miranda,Todibo, Oriol, Rafinha, Fernandes, Umtiti, Braithwate & Alena out on loan or sell. And we bring in CB, RB and may be an attacker (though I prefer just defenders)
So squad will be:
GK:MATS, Neto & Inaki
Fullbacks: Roberto,Alba & Firpo & new RB
Center backs: Pique, Lenglet, Araujo & new signing
Central midfield: FDJ, Busquets,Pjanic & Puig
Attackers: Coutinho, Griezmann, Trincao,Messi,Dembele,Fati & Pedri
22 squad players including 3 GKs, leaves chance of the like of Konrad & Mouriba to be used, while providing decent depth in 1st team squad at same time.