3) Manchester City – Kevin De Bruyne
City have already broken their transfer record by signing £49m Sterling this summer, but could do so again with rumours that they could pay around £60m for Wolfsburg attacker Kevin De Bruyne.
4) Manchester United – Gareth Bale
Having broken their transfer record for Angel Di Maria last summer, United could now break it again with an £86m bid for Gareth Bale, who has been linked today with a stunning return to the Premier League.