It's that time of year again, when chairmen and owner's wallets are deeply hurt. The summer transfer window will often define a team's season, so which team will break the bank?
It really depends on your position in the upper echelon of English football, to know how much you have to spend. Champions Man Utd looking to safe-guard their title, Chelsea, Arsenal and Liverpool chasing them down.
Everton, Villa, Man City, Portsmouth and Newcastle spend aiming for Europe. While promoted Stoke, West Brom and strugglers Fulham and Wigan spend to survive.
Arsenal: A spectacular collapse left the Gunners empty handed and injuries took a heavy toll on Wenger's paper thin squad. With Flamini having already departed, there is a real possibility Hleb and Adebayor could follow.
What they need: A goalscoring midfielder and a defensive midfielder. Another centre back to replace Senderos wouldn't go amiss.
Who: Yaya Toure has touted himself for Flamini's old position, while Dunne and Martins are consistently linked.
Aston Villa: A great season that just fell short of UEFA Cup qualification. The Intertoto will suffice but O'Neill will need to strengthen to push on and challenge Liverpool.
What they need: A defensive linchpin to replace Juventus bound Mellberg. If Barry departs then another quality midfielder will be needed.
Who: Portuguese U21 international Nelson of Benfica and Wigan winger Antonio Valencia would be quality additions.
Blackburn: Mark Hughes has a knack of making quality signings for knockdown prices—McCarthy and Santa Cruz examples.
What they need: A proven Premier League defender to give Friedel more cover.
Who: Mark Hughes recently ran the rule over Espanyol vice-captain Daniel Jarque, the defender would be available for no huge sum.
Bolton: Gary Megson must spend big if the Trotters are to avoid a relegation scrap in 08/09. The money is there after Anelka's move to Chelsea.
What they need: A proven goalscorer to replace the departed Frenchman is the main concern for Wanderers.
Who: Apparently competing with Newcastle for the signature of St Etienne hot shot Bafetimbi Gomis. He would cost around £15 Million.
Chelsea: Avram Grant led the Blues to the brink of Premier League success but the main criticism was the boring football. Excitement is a must at the Bridge
What they need: A play-maker and a possible replacement for Drogba.
Who: Diego, Messi and Deco—take your pick Roman. Samuel Eto'o could link up after a disappointing season in Spain.
Everton: UEFA Cup football was secured yet again on a shoe string budget and Moyes will be keen to add some quality to the squad.
What they need: Yakubu to score 20 goals and if Moyes could bring in a suitable player to partner him at the Goodison, Everton will really be feared going forward.
Who: Although unlikely, a move for Louis Saha would do wonders for the Toffees. The perfect foil for Yak with an eye for goal.
Fulham: Talk about your Great Escapes, Roy Hodgson the miracle worker has kept the Londoners afloat somehow. Now do they build on it or get sucked back in next year?
What they need: A defender wouldn't be a bad addition to help an ageing Aaron Hughes. A midfielder to partner Bullard.
Who: Like most years the Cottagers will have to be content with Championship standard signings and Premiership also-rans. No notable signings here.
Liverpool: Benitez simply must get every transfer 100% right if Liverpool are to challenge for the title. But in the middle of board room unrest who will throw Torres style money at additions?
What they need: A second striker to help out Torres, Kuyt and Crouch are not good enough for Anfield sadly. Another midfielder with a good left foot is in demand.
Who: Barry could well head to Anfield in the coming weeks but will a mega move for his fellow England international David Bentley materialise?
Manchester City: Definition of turmoil at Eastlands, Eriksson set to be sacked, no manager set to replace him and captain Dunne set to lead a player exodus!
What they need: "Big Phil" Scolari and fast. If that calibre of manager arrives it could well stop players leaving and allow them to strengthen.
Who: Ronaldinho's signature would truly send shock waves around the world but can Thaksin Shinawatra detract him from the bright lights of Milan.
Manchester United: The Champions had a vintage season, scoring was no problem, least amount of goals conceded and the small matter of the best player in the world Ronaldo. Seem fairly invincible...
What they need: If Louis Saha vacates Old Trafford then another striker will be required by Fergie, who has already indicated he will strengthen.
Who: Dimitar Berbatov, Luis Fabiano or Michael Owen. Most likely Berby, with Ramos resigned to losing his key man already.
Middlesbrough: A bellow average season for an average team, Southgate has done well with limited funds but with Alves hitting form, a replacement for Woodgate could see the Teesiders propelled up the table.
What they need: You would have said goals until that 8-1 victory over Man City. Now, it's the defence that needs major surgery.
Who: Could compete with Villa for Nelson, him and a few decent additions would be a success in the summer.
Newcaste United: The King is back in Toon and if Mike Ashley backs Keegan then Europe will be on the horizon. The last taints of Sam Allardyce's reign are disappearing and all is well on Tyne for now.
What they need: A solid leader at the back, to bring Taylor along and end a long suffering problem. Another striker wouldn't do much harm.
Who: Richard Dunne is expected to move North to rejoin his old gaffer while Bafetibi Gomis has been watched several times by Dennis Wise.
Portsmouth: An excellent season which has culminated in an FA Cup final appearance against Cardiff. Redknapp has worked wonders on a team threatened by relegation a year ago.
What they need: A striker to replace the departed Benjani. The wheeler dealer Harry will surely find someone to fill the boots.
Who: Peter Crouch has been a long time target for the South Coast club and would be guaranteed first team football if he moves there.
Sunderland: Roy Keane has dismissed calling staying up as a success but satisfactory, that shows the ambition the Cork man has for Wearside. 40 Million he says isn't enough, get the chequebook out Quinn.
What they need: A good old fashioned defender who'll kick anything is badly required. Another striker to partner Jones would go along way to securing Sunderland's Premier League status.
Who: Richard Dunne has been linked but he'll most likely join rivals Newcastle, Diego Forlan would be perfect and Keane might be able to persuade his old team mate to move.
Tottenham Hotspur: Take out the Carling Cup triumph and in reality it's been a terrible season at the Lane. Many people's favourites for fourth finished in eleventh, Ramos will be judged next season.
What they need: A big name striker to replace the inevitable departure of Berbatov and a solid centre back to partner Woodgate.
Who: The Spanish connection has thrown up David Villa and Gabriel Milito. Both have had bad seasons and could be willing to move on.
West Ham United: Marooned in tenth for all of 2008 was hardly exciting but it was a better situation then they found themselves in twelve months earlier. Terribly inconsistent, beat both Man Utd 2-1 and Derby 2-1 at home.
What they need: To secure Dean Ashton to a long term contract and get all their injured players back, Dyer, Bellamy and Faubert will make a huge difference. An attacking midfielder would be welcomed.
Who: Could renew interest in Giles Barnes, showed enough for Derby to prove he belongs in Premier League.
Wigan Athletic: Dave Whelan should give Steve Bruce the backing he deserves in his first summer at the helm. Survival was achieved with good football and hopefully they can keep talents like Valencia.
What they need: A second striker and a partner to Titus Bramble at the heart of the defence.
Who: Could swoop for Championship hotshot James Beattie and Crystal Palace rock Mark Hudson.