1) Emmanuel Emenike – £16m (Rumoured target)
Although Costa will arrive as the main forward, rumours are rife that Nigerian Emenike will be signed from Turkish side Fenerbahce as backup. He’s quick, and prides himself on his ability to work the channels. In this respect, he’d provide an excellent bench option – and a £16m offer is likely to test his parent club. Samuel Eto’o has left and Lukaku could be on his way – meaning Fernando Torres and Demba Ba may be kept on to complete the striker roster ahead of 2014/15.