3) Mesut Ozil (Arsenal, £42.5m)
One of the big stories of last summer, it is hard to believe Arsenal have an entry this high in the all-time British transfer record list, with the Gunners normally so careful with their money and choosing investment in youth over world class names. Still, Mesut Ozil is third at £42.5m after he moved to Arsenal from Real Madrid on deadline day last year.