The change that everyone at Newcastle United accepts needs to arrive will not come in the dugout, but a significant change is anticipated throughout the squad.After a disappointing Premier League campaign and a damaging summer window last year, it is essential Newcastle go into 2026-27 with a refreshed — and ideally improved — starting XI.The information found within this article has been gathered according to The Athletic’s sourcing guidelines. Sources with knowledge of transfer dealings, who asked to be kept anonymous to protect relationships, have been spoken to before offering the clubs involved the opportunity to comment.Chris Waugh outlines what to expect from Newcastle during what promises to be a busy summer…Who will make key decisions this window?This is Ross Wilson’s first summer as sporting director, so there is an element of the unknown — although Eddie Howe, the head coach, has had the final say on incomings throughout his tenure, and that is unlikely to change.Steve Nickson, the head of recruitment, and Andy Howe, the senior football executive and Eddie’s nephew, and the club’s scouting team identify players, before the sporting director and head coach choose specific targets.Wilson is expected to lead the majority, if not all, of the actual negotiations, though David Hopkinson, the CEO, runs the club day-to-day and is also involved.What positions will they be looking at in the summer window?Potentially just about everywhere, although which positions Newcastle recruit in will partly depend upon outgoings and the availability of targets, so priorities may change as the summer develops. Essentially, Newcastle will largely operate a ‘one out, one in’ approach — for example, a midfielder replacing a midfielder and a winger replacing a winger.Regardless, a goalkeeper is of utmost importance, with a successor to Nick Pope desired. And multiple shot-stoppers may arrive, given Newcastle will not take up the option to make Aaron Ramsdale’s loan from Southampton permanent.Newcastle will not sign Ramsdale permanently (Eddie Keogh/Getty Images)Full-backs are being sought, though whether Newcastle will bring in both a right- and a left-sided defender is unclear. The need at right-back feels more pressing, with Kieran Trippier and Emil Krafth leaving, and Tino Livramento’s future uncertain. A young centre-half will probably only be sought if Fabian Schar does not accept the extension he has been offered.Any engine-room exits will require replacements, and a departure for Joe Willock, who is entering the final year of his contract, is anticipated, while Sandro Tonali may also leave if Newcastle’s financial demands are met, meaning up to two midfielders may be required.With Anthony Gordon having already joined Barcelona, a winger — or potentially a forward who can play across the front line — will be targeted. It seems unlikely Newcastle will push to bring in another striker, unless some of their present centre-forward contingent leave, given who is available in what is deemed to be a market light on quality.What is the head coach’s priority?Beyond revamping a squad which is ageing and lacking quality in key areas, Howe will be hoping this summer is far smoother and less chaotic than the previous two.In 2024, Newcastle risked a double-digit points deduction and so rushed to sell, losing Elliot Anderson and Yankuba Minteh, before being unable to sign a starter. Last year, Alexander Isak’s eventual defection following a summer-long saga proved disastrous, hampering Newcastle’s own business, which had already been affected by Paul Mitchell’s departure as sporting director in May and by being pipped to their top targets.Howe later described Newcastle as having been forced into a “reactive” approach, so they are trying to be proactive by getting big sales — such as Gordon — done early to bring in funds to reinvest.Ideally, Howe wants signings present for the majority of pre-season, so they have the best chance of being ready for the season beginning.Are there any specific players they are targeting?Newcastle’s long-term admiration of James Trafford is well documented, and their interest remains, though extracting the England international goalkeeper from Manchester City will prove expensive — plus they face stiff competition.Brighton’s Bart Verbruggen and Lens’ Robin Risser have also been tracked, but Borussia Dortmund’s Gregor Kobel is likely beyond their financial means. Reims’ Ewen Jaouen is liked, but if Newcastle sign the 20-year-old, it will likely be alongside the acquisition of a more senior shot-stopper.At centre-half, Atalanta’s Giorgio Scalvini has long been followed, and Como’s Jacobo Ramon is liked, while at full-back, Club Brugge’s Joaquin Seys and Toulouse’s Dayann Methalie were discussed in January.Giorgio Scalvini remains on Newcastle’s radar (Francesco Scaccianoce/Getty Images)In midfield, Porto’s Victor Froholdt has been watched, while Monaco’s Lamine Camara and Auxerre’s Kevin Danois have previously featured during internal discussions. Newcastle anticipate AZ’s highly-rated Kees Smit, who they enquired about last summer, will join a big European club.Howe is an admirer of West Ham forward Jarrod Bowen, though a transfer seems unlikely at this stage, with a host of wingers on the continent watched, including Hoffenheim’s Bazoumana Toure and Koln’s Said El Mala.Real Betis’ Abde Ezzalzouli is also on their radar, but no approach has been made.Who will they be looking to sell?Newcastle are willing to sell one or two stars to allow them to reinvest and want to ‘normalise’ a trading model which sees players, even key ones, move outwards as well as inwards more routinely.Gordon has already joined Barcelona for €80million (£69.3m, $93.3m), including largely achievable add-ons, while Newcastle also inserted a sell-on clause. Everton, the winger’s former club, received 15 per cent of the profit after selling Gordon to Newcastle for an initial £40m in January 2023. Regardless, that marks a strong start to the window, avoiding another Isak-esque saga and giving Newcastle a greater idea of their ‘headroom’ to spend.Elsewhere, Tonali has been linked with Manchester United and Arsenal. Newcastle would ideally like to keep him and, although interest is anticipated, nothing concrete has yet arrived. Whether any club can provide the financial package required to tempt Newcastle to sell remains to be seen, though there is an appreciation that he may go.Tino Livramento has attracted interest from Manchester City and Arsenal previously, though the 23-year-old’s injury problems have cast doubt over an exit.Aston Villa hold an interest in Harvey Barnes, who is entering the final two years of his contract, but Newcastle are unlikely to entertain offers — beyond sizeable ones — for the 28-year-old, given Gordon has already left.Willock is set to be available, while Newcastle have explored the possibility of selling Yoane Wissa, a year after signing him for £55m, though Howe may opt to keep the centre-forward. Newcastle are not actively courting offers for Nick Woltemade, their £64m record acquisition, though interest may arrive from Germany.As things stand, it is anticipated all three of Newcastle’s centre-forwards — Will Osula being the other — will likely stay.Will anyone be earmarked for a loan away?With no European football, Newcastle’s most-promising under-21s will hopefully be afforded loans to gain experience, although that will partly depend upon incoming business and whether they impress during pre-season and force their way into Howe’s plans.Sean Neave, the 19-year-old striker, and Leo Shahar, the 19-year-old full-back, have excelled at under-21 level and the former in particular looks ready for a loan.Alex Murphy, the 21-year-old defender, has reached the stage where he needs a loan or permanent exit, given he has started a solitary game.What moves have they made already?At senior level, Trippier and Krafth’s exits have been confirmed, with most of the soon-to-be-out-of-contract players set to follow. John Ruddy, the goalkeeper, and Matt Targett, the full-back who has been on loan at Middlesbrough, will depart.Ruddy joined Newcastle last July (Eric Alonso/Getty Images)Schar, the 34-year-old centre-half, had been expected to leave, but has been offered an extension (reflecting an altered squad status and a drop in salary) and talks between Newcastle and his camp are ongoing.At academy level, Newcastle have already signed 17-year-old Ecuadorian Johan Martinez from Independiente del Valle. The exciting winger will remain in Ecuador until he turns 18 and move to Tyneside in 2027.Martinez embodies the profile of player Wilson hopes to lure, from home and abroad, to the academy this summer, with more to follow.What sort of budget do they have, and what is their SCR position?Newcastle do not operate with a set budget earmarked for transfer fees alone, and their kitty will be affected by outgoing business.Every current (and prospective) player has a “squad cost”, which comprises their amortised transfer fee — divided equally over the length of their contract — their wages and other fees involved in transfers. Citing a specific ‘budgetary’ figure would be unhelpful and unrepresentative of how Newcastle operate.Theoretically, Newcastle should have room to manoeuvre within the Premier League’s new squad-cost ratio (SCR) rules, though UEFA’s restrictions are more prohibitive. Part of Newcastle’s rationale for not strengthening in January was so they would have greater capacity to spend this summer; it feels critical they maximise their ‘headroom’, though that is not thought to be especially huge.Although the British-record £125m Isak sale aids their SCR position, the failure to qualify for the Champions League and last summer’s £241m expenditure mean Newcastle must recoup significant funds through sales to stretch their budget (which Gordon’s exit has already boosted).A similar outlay seems unlikely, although the volume of business Newcastle need to conduct means another £100m-plus summer feels possible.