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Manchester City face a smaller rebuilding job than any other team in the Premier League this summer. They are on the brink of winning the treble and their substitutes bench is better than the starting XI of many other clubs in the division.But Pep Guardiola has not achieved everything in his career by standing still, and he is already planning for the future. The likes of Kalvin Phillips and Sergio Gomez have little prospect of staying in the team, while City face a battle to keep Ilkay Gundogan and Bernardo Silva at the club.GOAL analyses who City should keep hold of, who they should send out on loan and who they should cash in on this summer...<script type="application/json" data-placement="fcplayer-semantic">{"type":"fcplayer-semantic","data":{"embedCode":"//cdn.fcp.codes/embed-code-template/embed-code-template.js#SEMANTIC_5704afb8-c10b-4ba5-9cb4-d7fb6098ef90"}}</script>

Keep, loan or sell: The players Man City should allow to leave in the 2023 summer transfer window

FA Cup

Manchester City

Manchester United

There is no question that City could even think of selling Haaland after his record-breaking season. However, Real Madrid have just lost Karim Benzema unexpectedly and the Norwegian, who <a href="https://www.goal.com/en-gb/lists/real-madrid-regret-not-signing-haaland-man-city-norwegian-bernabeu/blt218de535167c05c5" target="_blank">visited the Bernabeu while he was deciding whether to join Madrid or City,</a> is an obvious target for the 14-time European champions.That is why <a href="https://www.goal.com/en-gb/news/erling-haaland-set-to-be-offered-new-man-city-contract-after-removal-of-gbp150m-release-clause/blt071e0ccca279363b" target="_blank">City need to tie Haaland down to a new and improved contract</a> to ensure the world's best striker doesn't escape their clutches any time soon. They can afford to give him a salary bump after signing him for only £51 million last year, and they need to ensure this once-in-a-generation talent stays with them as long as possible.

KEEP: Erling Haaland

Yet again, Gundogan has produced the magic when City needed him most. He has been one of Pep Guardiola's most important players over the season, but came into his own in the final few weeks.He scored two outrageous goals against a stubborn Everton which effectively secured the Premier League title and then produced two stunning volleys to sink Manchester United in the FA Cup final, <a href="https://www.goal.com/en-gb/news/watch-ilkay-gundogan-manchester-city-scores-ridiculous-volley-after-13-seconds-for-fastest-ever-fa-cup-final-goal/blt6b901de7c284a4be" target="_blank">including breaking the record for the fastest goal in an FA Cup final</a>. And no City fan will forget that he also scored the two goals against Aston Villa which snatched back the Premier League title on the final day of the previous season.Even at 32, Gundogan still has so much more to give, and as his contract is about to run out, there would be no benefit to losing him. That's why City need to give him what he wants and ensure he extends his stay for at least another two years.

KEEP: Ilkay Gundogan

Bernardo has had yet another incredible season. He is the key to City's style of play, a selfless worker, an outstanding dribbler and passer, and is able to thread the team's intricate play together. While not a prolific scorer, he has a habit of popping up and netting at just the right time, such as when City needed a second goal against Newcastle, or his brace against Real Madrid.But he is not entirely happy in Manchester for lifestyle reasons and wanted to move to Barcelona last year. In January, he said he was "looking for a new project", <a href="https://www.goal.com/en-gb/news/psg-bernardo-silva-replace-lionel-messi-pushing-leave-man-city/blt6c682b6035f55ce6" target="_blank">and Paris Saint-Germain are interested in him</a>. But City hold all the cards as he has two years left on his contract. Unless he makes a serious push to leave, such as refusing to train, then the club should hold on to him.

KEEP: Bernardo Silva

Walker has had a challenging season, but has come out fighting and reaffirmed his place in the team at the crucial stage of the campaign. He has also proved Guardiola wrong after the coach questioned his ability to play in his new system.He has only one year left on his contract, but at 33 is unlikely to command a huge fee, yet he still has plenty to give. And after six years of service, he has earned the right to leave on his own terms next year and fulfill his dream of joining his boyhood club Sheffield United if he so wishes.

KEEP: Kyle Walker

Cancelo's loan transfer to Bayern Munich came as a shock, but it proved another masterstroke from Guardiola. The left-back was not willing to fight for his place in the line up and the coach did not want him harming team spirit.The Portuguese has done well at Bayern without being outstanding, but the Bundesliga champions are not going to sign him permanently. However, Cancelo can still command a hefty transfer fee and there will be plenty of suitors, both in the Premier League and around Europe. City should cash in and draw a line under this saga.

SELL: Joao Cancelo

The Spain international's sixth season with City could be both his most successful in terms of trophies, and his least successful in terms of involvement. He made just 12 appearances in the Premier League and four in the Champions League, fewer than in any of his five full seasons at the club after joining from Athletic Club in January 2018.He is believed to be interested in a move away from City in search of regular football, and that should come as no surprise given that Guardiola has preferred to play Manuel Akanji and Nathan Ake out of their natural positions rather than pick Laporte.The 29-year-old has two years left on his contract and could still command a transfer fee of around £30 million, which could go a long way towards strengthening City's squad.

SELL: Aymeric Laporte

The attacking midfielder was one of the most influential players in sealing Sheffield United's return to the Premier League, finishing as their third-top scorer with nine goals, plus three assists.City are understandably trying to tie him to a new contract, but it is too soon for him to hold down a place in the champions' line-up and he needs to build on the momentum he has gained in the Championship.Another loan move, ideally to Sheffield United or to another top-flight side, will give McAtee the tools to plot his way into the first team in the future.

LOAN: James McAtee

The centre-back has just completed his fourth separate loan spell in the last three years, and has had his most successful stint yet with Burnley, starting the majority of games for Vincent Kompany's side as they romped back to the Premier LeagueThe 21-year-old has only one year left on his contract with City and he has done enough to earn a permanent move away. He could garner a fee of around £10 million and that would be good business for City, as there is little prospect of him challenging for a place in Guardiola's line up.

SELL: Taylor Harwood-Bellis

Palmer has had to make do with just a smattering of appearances, mostly as a substitute, although he has impressed when he has played. But this is his second season in the first team, and at the age of 21 this is still a crucial period for him.He has little prospect of getting into the City team regularly with Jack Grealish, Phil Foden and Riyad Mahrez all ahead of him, but he is good enough to start for a mid-level Premier League side or in one of Europe's top-flight leagues.With a season of regular football under his belt, he would be better placed to challenge for a place in the City starting line up, or at least command a bigger transfer fee.

LOAN: Cole Palmer

Signing Phillips after he had missed four months with a muscle tear was always a risk, and his transfer from Leeds, for £42 million, has been a disaster for everyone. He started only two Premier League games, both of which were after City had wrapped up the title, and has played only 38 minutes of Champions League football.He has suffered two shoulder injuries, but overall Guardiola has not been convinced by him, remarking in December that he was "overweight" after returning from the World Cup. Guardiola rarely changes his mind about a player after leaving them out for so long, meaning Phillips has little hope of getting into the team while the Catalan coach remains in charge.City would likely have to make a loss on him, but if they could recoup around £30m then they should swallow their pride and move on.

SELL: Kalvin Phillips

The Spaniard has just not settled into Guardiola's system and has been usurped by 18-year-old Rico Lewis in the pecking order. Like Phillips, his only league starts came after City had won the league.After such a disappointing season City would be hard pushed to break even or make a profit on the £11 million they paid Anderlecht for Gomez, so a loan deal would make sense for them to try and increase his value. Burnley could be a good option as Gomez thrived under Vincent Kompany when the pair worked together in Belgium.

LOAN: Sergio Gomez

Lewis has had an outstanding first season since breaking through from the youth team. He is just the type of player Guardiola loves: confident on the ball, able to understand complex instructions, and happy to play wherever he is asked to.The coach has predicted that Lewis he will be one of City's most important players over the next decade, and the club are hoping to tie the 18-year-old to a new deal. Unlike some of City's other young prospects, there is no need to loan Lewis out to get him more experience. He already has all the tools to become a first-team regular next season.

KEEP: Rico Lewis

Keep, loan or sell: The players Man City should allow to leave in the 2023 summer transfer window | Goal.com UK

Manchester City have had a dream season, but it will be the last hurrah for several players, with some leaving by choice and others being shown the door

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