Definatly Perisic... Gaitan is more versatile and is debatebly slighlty better, but not £9m better!
Fletcher: Deal. That's a good price for a not particularly good player, and since you already have M'Vila you probably don't even need to replace him (Depending on how M'Vila has developed), but even if you do you should easily be able to for that price
Okore: If you can' see him being in your Starting XI in 2 seasons time, sell him now. Decent price and may as well get him off the wage bill
Cirgliano: Deal again, he's nowhere near as good as your other players there, so you don't need to replace him. Again though, if you do want to you could get Poli for that price
Kagawa: Deal - same as before (Good price and you already have far better)
Insigne: I think Deal, but I think you need to get someone else in for the that position. Either a regen or wih the money from this sale and some of the Kagawa money you could get a world-class replacement - maybe Bale?
Thanks for that mate,after those players have gone i'll most like buy a quality cb,vidas halfway into a home and i'll only have smalling spare with experience. a quality winger pending on price