4) Thomas Muller – £60m
Manchester United are on the market for a new striker as Robin van Persie’s departure to Fenerbahce is at an advanced stage. German international Muller has been linked as a potential replacement and an offer of £60m could land the underrated forward this summer.
3) Gonzalo Higuain – £67m
Linked with Arsenal, Manchester United, Chelsea and Liverpool, Gonzalo Higuain can leave Napoli this summer, but only for his £67m release clause, which looks a bit much for the inconsistent Argentine.