Fernando Torres – £15m
Chelsea paid £50m for the Spaniard just over three years ago but will now accept as little as £15m for the former Liverpool man.
The 29 year old’s record of just 19 goals in 101 Premier League appearances for Chelsea has severely dented his sell-on value but Blues owner Roman Abramovich is ready to bite the bullet as Jose Mourinho looks to make way for a more prolific striker to lead his attack.
A move back to La Liga is the most likely to tempt Torres.