They're in a position where they do need to sell on a large scale, but they've got a lot of players they can be getting rid of whilst remaining one of the strongest sides in the league.
They've already got £20 million coming in for Sinisterra, and they've got another six players out on loan that were regulars for clubs in the top five league.
I'd expect Archie Gray to go, there'll be interest from the very top clubs and it'd be hard to turn away a Liverpool or a Man. City if they're intent on getting him. Gnonto too I could see going, and there's bound to be top flight interest given how young he is still.
If those eight were to go, you'd be looking well above £100 million in from player sales, and they'd still have Dan James, Piroe, Bamford, Summerville and Rutter as attacking options.