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The Yellow Submarine are cutting costs after relegation to Segunda and could look to dispense with several of their biggest names ahead of the 2012-13 campaign

ANALYSIS
By Ben Hayward | Spanish Football Editor

The summer sales are on in Vila-Real. The Yellow Submarine sadly sunk to Segunda at the end of May in a dramatic demise for a club challenging Spain's supreme sides just 12 months earlier. Now, the goal is to return to La Liga straight away, but costs must be cut and spending slashed. Several stars are on the market.

Villarreal have already released goalkeeper Cesar Sanchez, sold shot-stopper Diego Lopez to Sevilla and dispensed with many more: Jefferson Montero moved to Morelia in Mexico, Gonzalo Castellani has headed to Godoy Cruz in Argentina, Ivan Marcano to Rubin Kazan in Russia and Jonathan De Guzman to Swansea on loan just this Tuesday.

So who will be next?

Villarreal president Fernando Roig announced at the end of the campaign that Villarreal's finances were in a healthy state, despite the drop, but spoke of 'drastic' cutbacks to trim a wage bill burning a hole in his pocket to the tune of €26 million per year.

Roig revealed a deal with supermarket Mercadona this week to safeguard the club's immediate future, but further departures remain necessary in the coming weeks for the club to absorb the considerable cost of losing La Liga status, albeit perhaps only for one season. Here, Goal.com looks at the players who could be heading for the exit door before the end of August - and just where they might end up.

BORJA VALERO | Midfielder, 27

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2011-12 SEASON STATS Appearances 40 Goals 6 Assists 6 TRANSFER FILE Transfer value €12m Interested clubs Atletico, Malaga Chance of moving 60%

Borja Valero came through the youth system at Real Madrid but made his name first at Mallorca and then Villarreal. At El Madrigal, the attacking midfielder is one of the highest earners and the club have been actively seeking a buyer this summer.

Malaga and Atletico Madrid are both interested, but seem unlikely to cough up the cash for the 27-year-old playmaker.

Current Malaga and ex-Villarreal coach Manuel Pellegrini has spoken to Borja regarding a possible move, while Santi Cazorla has also sounded out his former team-mate, but the Andalusians still owe the Yellow Submarine money for the Spain midfielder - who moved south last summer - and legal proceedings are underway between the two teams.

Atletico, meanwhile, are said to still owe funds for the transfer of Diego Forlan from Villarreal to the Calderon - in 2007!

Villarreal have looked to Russia to try to find a buyer, but the player himself is apparently not keen on such a move and could well end up playing for the club in Segunda next term.

BRUNO SORIANO | Defensive Midfielder, 28

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2011-12 SEASON STATS Appearances 42 Goals 3 Assists 0 TRANSFER FILE Transfer value €15m Interested clubs Malaga, Valencia Chance of moving 10%

Bruno Soriano is a Spanish international who regularly ranks among the best midfielders in La Liga when it comes to pass completion and ball recoveries. Bruno was named in La Roja's pre-selection for Euro 2012 but was never likely to make the grade once the final cut was made - and at 28 and in Segunda time is running out. Fast.

Villarreal are keen to hang on to the midfielder, with the club only likely to consider an offer of €15m or more for the popular pivot, who is often compared to Barcelona's Sergio Busquets.

Valencia and Malaga have been linked and would be keen to recruit a player of Bruno's characteristics, but neither are likely to pay the asking price, while interest from abroad has so far been minimal.

CARLOS MARCHENA | Defender, 32

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2011-12 SEASON STATS Appearances 13 Goals 0 Assists 1 TRANSFER FILE Transfer value Free Interested clubs Bruges Chance of moving 30%

Carlos Marchena is a European Champion and World Cup winner with Spain, and once surpassed the great Garrincha in games unbeaten at international level, but the central defender was well below his best in 2011-12 and as one of the highest earners on the club's books - he is said to bring in around €2m per year at El Madrigal - Villarreal are keen to move him on this summer.

Belgian side Bruges enquired earlier this summer, but were put off by the defender's prohibitive wage demands. With no side in Spain likely to cough up the cash for the former Valencia centre-back, Villarreal seem unlikely to shift the 32-year-old from their wage bill this summer.

MATEO MUSACCHIO | Defender, 21

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2011-12 SEASON STATS Appearances 34 Goals 0 Assists 0 TRANSFER FILE Transfer value €10m Interested clubs Roma, Inter Chance of moving 10%

Of all the players at Villarreal in last season's calamitous campaign, those close to the club claim Mateo Musacchio to be among the least culpable.

The young centre-back has been scouted by clubs in the Premier League and was even linked to Real Madrid at one point, although the strongest interest has come from Italy, with Inter and Roma reportedly tracking the defender.

However, unless a mammoth bid comes in, Villarreal are unlikely to sell as the Argentine is seen as a big part of the club's future. Still only 21, the former River Plate defender is set to stay at El Madrigal for many years to come.

NILMAR | Forward, 27

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2011-12 SEASON STATS Appearances 16 Goals 4 Assists 1 TRANSFER FILE Transfer value €9m Interested clubs Internacional, Lokomotiv, Dynamo Kiev and others Chance of moving 70%

Nilmar has been the subject of transfer rumours for some time now, but the Brazilian is finally set to move on this summer. Brasileiro club Internacional have long looked to repatriate their former forward, while Lokomotiv Moscow and Dynamo Kiev are also keen on the 27-year-old, who is mulling over a huge offer from an unnamed club in Qatar.

Villarreal know they are unlikely to recoup the €13m paid for the Brazilian, but would be happy to sell for somewhere around €8-9m. At the moment, however, no club has bid for the forward and he may also find himself turning out in Segunda next term.

GIUSEPPE ROSSI | Forward, 25

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2011-12 SEASON STATS Appearances 12 Goals 3 Assists 0 TRANSFER FILE Transfer value €15m Interested clubs - Chance of moving 15%

Less than two years ago, Tottenham offered €35m for the Italy striker, while Barcelona came close to a deal for the New Jersey-born frontman last summer. Times, however, have changed.

Rossi has since suffered two serious knee ligament injuries and is currently sidelined until around February. In his current state, then, it seems unlikely any club would risk an important investment in the 25-year-old.

If sold now, Rossi would recoup around €15m for the Yellow Submarine. At his best, however, the club can demand much, much more. With that in mind, he is set to stay - at least for now.

CRISTIAN ZAPATA | Defender, 25

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2011-12 SEASON STATS Appearances 32 Goals 0 Assists 1 TRANSFER FILE Transfer value €5m Interested clubs Napoli Chance of moving 80%

Zapata returns to training with Villarreal this week but his future remains uncertain. The club's position is clear: sell, sell, sell. Much was expected of the Colombian following his €7m move from Udinese last summer, but the deal did not work out well for either player or club.

Although Villarreal seem highly unlikely to recoup their investment, Zapata remains a marketable asset and a deal of around €5m would convince the Yellow Submarine to dispense with the South American defender.

As with all of their other players this summer, however, no offer has yet arrived.

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