David De Gea – Manchester United
It may appear questionable for the Spaniard to have been included on this list given Real Madrid are rumoured to be readying a £20m offer for the Red Devils stopper [via The Telegraph]. It must, however, be noted that this is a reduced fee with the former Atletico Madrid keeper having entered the final year of his Old Trafford contract.
Had it not have been for Manchester United not agreeing an extension, few can doubt that the 24-year-old could command a price-tag around £50m – more than double the fee that the Spanish giants are poised to table.

