We need 5 CBs, 4th, and 5th should be utility players.Sign 3 CB’s as we’d still have Romero.
I’d keep Davies actually as an emergency player for centre back and left back. So 4th choice centre back and 3rd choice left back.
Ideally sign Tapsoba and Tosin to complete the 4 CB options.
Also sign Phillips to either send on loan for his first season or play with our u21s.
Romero and sign the 3 CBs but let one leave on loan? That leaves us with 3 CBs.
Davies and Dier won't be going anywhere, we need them for cover even if we do sign 2 CBs and let Sanchez and Tanganga go. Next season they can be moved on if we have someone come up from the youth team or get in a young CB.