I completely disagree.
We're going to also have the money from selling the wantaways.. Sidwell, Beye, Shorey, NRC, Davies, Luke Young.
I think Ireland would be a like-for-like replacement for Milner - he's better technically but just doesn't have the workrate of Jimmy.
As much as I love Milner, he's not irreplacable.
£30m + the money from the fringe players could easily get us Ireland (£12m?), a striker (£15m?), a quality rightback (£8-10m - like the purchase of Warnock) and a few youngsters (Clyne - £2m etc).
If the summer window panned out this way, I wouldn't be too disheartened (especially as we'd be getting rid of players that we don't plan to use, and bringing in players that we would utilise) -
OUT
Milner, L Young, Sidwell, Beye, Shorey, Davies, NRC
IN
Ireland, Striker, Rightback, Clyne, Matthews