Sorrentino would be great and has alot of love for Toro, though my Greek friend says he is in fact well-regarded as Morierinho mentioned. I have heard that Milan want Abbiati back, but they are willing to let us have Marco Storari, who is behind Dida and Kalac in the order. I think Taibi could stay with us, but he will be limited to second or third choice appearances.
In defense, I have seen us linked with only a few players, though I previously hadn't thought about Mantovani. One is Tsuneyasu Miyamoto of Red Bull Salzburg, previously Gamba Osaka of Japan. I don't know much about him as a player, but he is Japan's captain and is very experienced (he is 30). Another one is a youngster, Bojan Jokic from Nova Gorica in Slovenia, whom I know nothing about, unfortunately. The last one I have seen linked with us is Dario Dainelli, who apparently isn't having the easiest of times at Fiorentina and could be looking elsewhere. I agree that Jansen and Polanski might not be too realistic right now. Bovo from what I've heard will go back to Palermo. Semioli would be nice and could be easier if Chievo go down, though we could face some competition for him.
In midfield, a name that keeps popping up is Brocchi. Wouldn't be a bad signing IMO. Koji Nakata from Basel is another name linked with us, and I like him a fair bit. Who I'd really love that we've ben associated with is Matuzalem from Shakhtar, whom I rate highly, but we are sure to face competition from other teams for him. I can't say I've watched Ascoli too much and don't know much about Viktor Boudianski, but they are going down and he could be an easy get. The last one I've heard in Giampiero Pinzi of Udinese, who could be nice.
Attack is where I've heard the most rumors. Christian Vieri - maybe. He's done well since returning and scored a spectacular goal against mini-gobbi, but I'm just not sure its a great idea to have him on the team. Cristian Bucchi from Napoli is a proven goalscorer, albeit in Serie B but he's getting up there in years, and I'm not totally sure how he'd do in Serie A. We've been linked a few times with Bojinov, who I'd like to see, but I'm not sure how realistic the chances of us actually getting him are. Davide Di Michele of Palermo is another interesting player we've been linked with, but if we get him, I would like to be with another younger striker. Recoba would be great I think as his abilities outweigh his age factor IMO. The problem of course is keeping him fit, so it could be a risky investment. Arturo Di Napoli is a name I've seen, and though he can score goals, he's 32, so I'm not sure how wise of an investment that would be. If Chievo go down, it could be nice to get Victor Obinna, as I rate him as one for the future. He would add alot of pace to the attack. If Chievo stay up however, he would be difficult to get. Ventola would be great IMO, I think we should move more him, 'nuff said.
I haven't followed Serie B too closely but youngster Vincenzo Santoruvo (Bari) seems like he could be a good investment for the future. Lastly, Bernardo Corradi.
Also, of course Acquafresca and Flores would be great.
Realistic expectations, should we stay up:
-Bovo, Brevi, Melara
+Brocchi, Semioli, Russotto
+Venetola, Recoba, Acquafresca
-Muzzi, possibly Abbruscato
Wouldn't be bad IMO, and we'd have some depth, except maybe in defense.