2) Gonzalo Higuain (Napoli, £30m)
Liverpool would need to sell more than Mario Balotelli to fund a move for the Argentinian hit-man. This move looked incredibly unlikely until this month, when Napoli seemingly signed replacement in the shape of Sampdoria’s Manolo Gabbiadini. Now, a £30m transfer really could happen, but the Reds will have to give up Fabio Borini, as well as Balotelli. According to the Independent, Higuain, who joined Napoli from Real Madrid 18 months ago, has scored 26 goals in 49 games for the Italian side, but despite his impressive record doubts remain in Italy about his prowess as the leader of an attack.