Reggiana has a squad of around 20 players under contract, but before making any decisions, the trio of Bernardi-Tosi-Vacondio must evaluate the current players' salaries in relation to the budget available. We can divide the current squad into salary bands, which will help us understand their impact on the budget. Bonetti, Marcon, Tessitori, Suarez, Vallarelli, Shaibu are in a salary band of 20-50 thousand euros; Lepri, Basili, Quaranta, Tripaldelli and Maggio are in a salary band of 100-150 thousand euros; Bozzolan, Papetti, Reinhart, Urso and Rozzio are in a salary band of 150-200 thousand euros; Bertagnoli, Rover, Girma, Novakovich and Portanova are in a salary band of 250-350 thousand euros. It is clear that the last two salary bands are the ones that will need to be addressed, regardless of the technical value of the players. It is also necessary to make a premise: some players have a clause in their contract that reduces their current salary in the event of relegation to Serie C. It will be up to the future coach to ask for a sacrifice for the confirmation of some elements that he considers fundamental, also based on the tactical scheme he intends to adopt. In this group of players, there are also some very particular cases, such as Andrea Bozzolan, who cannot be transferred due to the agreement with Milan, which provides for the possibility of repurchase by Milan after two years or a 50% indemnity on the future sale. Bozzolan is bound to Reggiana until June 2028. Reggiana may also decide to sell him, but it would have to use a particular formula, but it is complicated to think of monetizing his exit with these constraints. Another blocked position is that of Manolo Portanova, who cannot have a market. Examining the current squad, it is clear that Reggiana has empty positions (goalkeeper) but has roles in excess, such as the left-back. Considering the almost obligatory confirmation of Bozzolan, who is a 2004 boy and of value, there will also be the need to confirm Giacomo Cavallini (returning from Forlì) to insert him in the list of young players, we will have to evaluate the position of Tripaldelli, Pasquoto and Urso, for which one of the three or all of them could be in excess. Urso, in any case, has demonstrated with Lecco to be a perfect left-back. Certainly, there is Natan Girma, who has several offers and in particular from the Portuguese of Rio Ave, who have presented an offer for some time, but there is always the possibility that Avellino, led by coach Nesta, will also be interested. Girma has expressed his willingness to try another experience that is more beneficial. Other players, such as Novakovich, Papetti and Rover, may have requests to stay in Serie B. If we group the current players under contract by role, we can see the excesses in some roles and the gaps in others: Lepri, Rozzio, Quaranta, Papetti, Bonetti are the central defenders; Urso, Cavallini, Bozzolan and Tripaldelli are the left-backs; Bertagnoli, Portanova, Vallarelli and Basilii are the midfielders; Girma, Maggio, Novakovich and Rover are the attackers. A separate discussion is needed for the young players Surez, Pasquoto, Tessito