5) Gonzalo Higuain (Napoli)
After a superb first season in Serie A with Napoli, former Arsenal target Gonzalo Higuain could be set for a quick return to La Liga just one year after leaving his previous club Real Madrid. Barcelona have recently emerged as the favourites to sign the clinical Argentine, who himself as admitted he could be tempted to move to the Nou Camp and play alongside his international team-mate Lionel Messi. Higuain may be available for just £30m, which would potentially be something of a bargain for Barcelona as they look to sign a recognised centre-forward.