8) Gonzalo Higuain (Napoli to Manchester City)
A player Napoli have insisted they will not sell, and a player Manchester City do not particularly need, it seems unlikely that Gonzalo Higuain will be moving to the Etihad Stadium.
7) Nicolas Gaitan (Benfica to Manchester United)
Linked for the 100th time with a move to United, Nicolas Gaitan probably isn’t joining the Red Devils this summer, though he’d make sense as an extra option in attack.