Where do they stand . . .

Aberdeen

Derek McInnes has let a number of players leave ahead of his first full season as manager at Pittodrie while adding reinforcements piece by piece. Calvin Zola has been recruited to ease the burden on Niall McGinn when it comes to scoring goals and a return to Scottish football may also bring the best out of Gregg Wylde. A few defensive recruitments and Aberdeen should be aiming for second next season.

In: Barry Robson (Sheffield Utd), Willo Flood (Dundee Utd), Calvin Zola (Burton Alb), Gregg Wylde (Bolton Wdrs), Lawrence Shankland (Queen's Park)

Linked with: David Goodwillie (Blackburn Rvrs), Murray Davidson (St Johnstone), Esmael Goncalves (Rio Ave)

Out: Rob Milsom (Rotherham Utd), Gavin Rae (Dundee), Mitch Megginson (Dumbarton), Rory Fallon, Isaac Osbourne, Gary Naysmith, Dan Twardzik, Stephen Hughes (all released)

Pending: Jordon Brown (free to leave)

Celtic

Celtic have signed just two players thus far but more will likely follow should Victor Wanyama and/or Gary Hooper move on as seems increasingly likely. That aside, Amido Balde should add a threat in attack, while defender Virgil van Dijk's arrival may free Efe Ambrose to fill Wanyama's boots in midfield should the Kenyan departs.

In: Amido Balde (Vitoria Guimaraes), Virgil van Dijk (Groningen)

Linked with: Yannick Sagbo, Brice Dja Djedje (both Evian), Richard Dunne (Aston Villa), James McFadden (Motherwell), Steven Mouyokolo, Kevin Doyle (both Wolves)

Out: Daryl Murphy (released)

Pending: Anthony Stokes, Paddy McCourt (both out of contract), Victor Wanyama (linked with Southampton/Cardiff City), Thomas Rogne (expected to join Wigan Ath), Gary Hooper (linked with Reading)

Dundee United

United's determination to lower their wage budget this summer has caused a raft of big earners to leave to be replaced by players from the lower leagues. Jackie McNamara will now look to greater top-flight experience if possible, with David Goodwillie linked with a return on loan from Blackburn Rovers.

In: Chris Erskine, Paul Paton (both Partick Th), Andrew Robertson, Aidan Connolly (both Queen's Park), Brian Graham (Raith Rvrs)

Linked with: Goodwillie (Blackburn Rvrs), Kris Boyd (Kilmarnock), Stephen McManus (Middlesborough), Danny Wilson (Liverpool)

Out: Barry Douglas (Lech Poznan), Willo Flood (Aberdeen), Jon Daly (Rangers), Johnny Russell (Derby County), Steve Banks, Rory Boulding, Marcus Tornstrand, (all released)

Pending: None

Hearts

In administration and under a transfer embargo, most of Hearts' transfer activity this summer was always going to be more outgoing this summer. Most of their big earners have now been moved off the books, with John Sutton being made redundant and then rejoining Motherwell, although there was some good news yesterday with confirmation that Danny Wilson will stay on a permanent deal.

In: Wilson (Liverpool)

Linked with: Goodwillie (Blackburn Rvrs), Boyd (Kilmarnock)

Out: Arvydas Novikovas (Erzgebirge Aue), Gordon Smith (Raith Rvrs), Fraser Mullen (Hibs), John Sutton (Motherwell), Marius Zaliukas, Andy Webster, Darren Barr, Danny Grainger, Mehdi Taouil, Denis Prychynenko (out of contract) Michael Ngoo (loan ended)

Pending: none

Hibernian

Hibs have already played their first game of the summer as they build towards their Europa League tie in mid-July but Pat Fenlon will not be rushed as he looks to overhaul his squad. Four players have arrived – two defenders and two midfielders – and the next priority must be to find a striker, or two, capable of replacing Leigh Griffiths, who scored 28 goals last season.

In: Owain Tudur Jones (Inverness CT), Liam Craig (St Johnstone), Ryan McGivern (Manchester City), Mullen (Hearts)

Linked with: McManus (Middlesbrough), Liam Boyce (Cliftonville), Ryan O'Leary (Kilmarnock), Lee Novak (Huddersfield)

Out: Leigh Griffiths (loan ended), Eoin Doyle (Chesterfield), Jorge Claros (end of loan), Pa Kujabi, Gary Deegan (released), Callum Booth (Raith Rovers, loan)

Pending: Kevin Thomson, David Wotherspoon, Alan Maybury, Shefki Kuqi, (all out of contract)

Inverness CT

Terry Butcher has sought to unearth more gems from the least heralded of stations this summer, recruiting seven players from clubs as diverse as Kidderminster, Kendal Town and Hereford Town. Inverness will miss Andrew Shinnie's creativity but there are enough new recruits for someone to fill the void.

In: Ben Greenhalgh (Maidstone Utd), Adam Evans (Burnley), Danny Williams (Kendal Town), Marley Watkins (Hereford), James Vincent (Kidderminster), Harry Hooman (Cheltenham Town), Curtis Allen (Coleraine)

Linked with: None

Out: Tudur Jones (Hibs), Antonio Reguero (Kilmarnock), Andrew Shinnie (Birmingham City), Shane Sutherland, Gavin Morrison (released)

Pending: None

Kilmarnock

By his own admission, new manager Allan Johnston has a big job on his hands to get Kilmarnock into shape for the new season. His predecessor, Kenny Shiels, had only signed two goalkeepers before his sacking and Johnston would like to make at least six new additions, with central defence said to be a priority.

In: Craig Samson (St Mirren), Antonio Reguero (Inverness CT)

Linked with: Peter Murphy (Carlisle Utd), Darryl Duffy (Cheltenham Town), Jack Smith (St Mirren)

Out: Cammy Bell (Rangers), James Dayton (Oldham Ath), Cillian Sheridan (Apoel Nicosia) Kyle Letheren, Danny Racchi, Garry Hay (all released)

Pending: Boyd, Anssi Jaakkola, O'Leary, Mahamadou Sissoko, William Gros (all out of contract)

Motherwell

Stuart McCall has a substantial rebuilding job on his hands following a number of high-profile departures but Paul Lawson and Iain Vigurs are impressive signings, with John Sutton returning as a like-for-like replacement for outgoing striker Michael Higdon. Stephen McManus will train with the club this week with a view to a return north, while McCall would like to add more pace to his squad.

In: Paul Lawson, Iain Vigurs (both Ross County), Sutton (Hearts)

Linked with: Gunnar Nielsen (Silkeborg), Stephen McManus (Middlesborough)

Out: Nicky Law (Rangers), Chris Humphrey (Preston), Darren Randolph (Birmingham City), Kallum Higginbotham (end of loan), Henrik Ojamaa (Legia Warsaw), Michael Higdon, Tom Hateley, Steven Saunders, Omar Daley (all out of contract)

Pending: McFadden (out of contract)

Partick Thistle

Alan Archibald moved early in the window to sign Paul Gallacher and John Baird but those have been the only new faces to arrive at Firhill. Thistle's budget means the club will likely not be many free agents' first choice but Archibald is willing to be patient.

In: John Baird (Dundee), Paul Gallacher (Ross County)

Linked with: None

Out: Erskine, Paton (both Dundee Utd), Steven Craig, Andy Dowie (both released)

Pending: Steven Lawless (Willem II)

Ross County

County have shown resourcefulness in their search for new recruits this summer. Four players have arrived from the Netherlands, while Ben Gordon, the one-time Kilmarnock player, will bolster the defence. Lawson and Vigurs will both be missed but Richard Brittain has been retained after a pre-contract wrangle with St Johnstone was brought to an end.

In: Melvin de Leeuw (SC Cambuur), Darren Maatsen (Excelsior), Kevin Luckassen (AZ Alkmaar), Mark Klok (Utrecht), Ben Gordon (Yeovil Town)

Linked with: None

Out: Gallacher (Partick Thistle), Lawson, Vigurs (both Motherwell), Mark Fotheringham (FC Luzern)

Pending: Evangelos Ikonomou, Steffen Wohlfart, Andre Hainault (all out of contract)

St Johnstone

Tommy Wright has not enjoyed much luck since succeeding Steve Lomas as manager in Perth, with Richard Brittain reneging on a pre-contract agreement and then striker Gregory Tade unexpectedly joining Cluj in Romania. Only Gary McDonald has been signed so far and the void left by the likes of Murray Davidson, Liam Craig and Rowan Vine must be filled.

In: Gary McDonald (Morecambe)

Linked with: Mehdi Abeid (Newcastle Utd)

Out: Craig (Hibs), Jonny Tuffey (Linfield), Gregory Tade (Cluj), Davidson, Rowan Vine (both released), Mehdi Abeid (loan expired)

Pending: David McCracken, Jamie Adams (all out of contract)

St Mirren

There is still plenty for manager Danny Lennon to get his teeth into after losing 11 players since the end of the season. Gary Harkins has arrived from Dundee, and Kealan Dillon has also been signed, but St Mirren returned to pre-season training without a senior goalkeeper in their squad. That will likely be rectified early this week with David Cornell expected to join on loan from Swansea City and Chris Dilo arriving from Blackburn. Left-back and striker remain the two other positions most needing filled.

In: Gary Harkins (Dundee), Kealan Dillon (Hull City)

Linked with: Steve Simonsen (Dundee), David Cornell (Swansea City, loan), Steven Doris (Arbroath), Christopher Dilo (Blackburn Rvrs)

Out: Craig Samson (Kilmarnock), Sander Puri (York City), Paul McGinn (Dumbarton), Paul Dummett, Conor Newton, Esmael Goncalves (all end of loan), Sam Parkin, Graham Carey, Chris Smith, Dougie Imrie, Grant Adam (all released)

Pending: Lewis Guy (linked with Carlisle), Lee Mair (free to leave)