6) Raheem Sterling – £50m
The unsettled Liverpool winger looks set to depart Anfield this summer and has strongly been linked with a move to Premier League rivals Manchester City, who have already had two offers rejected.
A third bid is expected, although it will need to match the £50m valuation that has been set by the Reds.
5) Angel Di Maria – £55m
After signing for Manchester United for a club record fee of £59.7m last summer, Di Maria has struggled to adapt to the Barclays Premier League and could be on the market during the current transfer window, although United would be hoping to recuperate a huge chunk of the fee they paid for the Argentine.