As in seats gained from the Lib Dems, I'd put Cheadle, Weston-super-Mare, Dorset Mid and Poole North, and Guildford on my list as being possible. There are likely some others as well but I can't really see them losing all that many.
Yes, most of the richest gains are from Labour, but there are former Tory seats like Richmond that break the heart when they remain Lib Dem.
Regards, Ivan
What about North Norfolk? I've read that Ian Dale, the Tory, is tipped to take this seat from the lib dem. incumb?