3) Nani (£12m)
Still rated highly by a number of clubs as the likes of Arsenal and Juventus chase him, Nani could bring in around £12m this summer after failing to impress Louis van Gaal in pre-season so far. The Portuguese international was once one of the best wingers in the Premier League, and may benefit from moving on to a new challenge. If United are successful in bringing in big-name targets such as Angel Di Maria or Juan Cuadrado, it is hard to see where Nani will fit into the side.