I think its abit optimistic, but with todays market of over inflamed prices, who knows and why not? Personally, id start looking now, but I dont know as to who he would be looking at. If Foster leaves, id be tempted at the Forest keeper, Lee Camp is it? He has always been highly rated, and with our top goalkeeping coach think he could become very good. Id have Butland as second keeper and bleed him in. (Not sure if you have heard of him, but Butland has been touted as a future England No. 1). Id also look at bringing in Clyne as back up to Carr, who I think has 1 season left in him. Keep Curtis Davies, as he looked very good against Spurs. Dann may go Liverpool. Johnson is a very proud man, so may want to regain his dignity and stay, (hopefully). Seb is going, Bowyer looks like hes on his way. Fahey to be sold. Id bring through Redmond as he looks very promising. Jerome will stay wether people like it or not. Phillips to go, Zigic may go to save wages.
Id look at the following personally.
Ins: Camp, Clyne, Bothroyd, Mckail Smith, Sinclair (If Swansea dont go up). DJ Campbell, Danny Graham, Kris Boyd. Not sure as to midfielders though.