7) Christian Benteke (£32.5m)
A move close to going through, Aston Villa striker Christian Benteke is set to cost £32.5m as he prepares for a move to Liverpool, even though he doesn’t look ideally suited to the Reds’ style of play.
8) Saido Berahino (£20m)
With West Brom set to reject a £15m bid from Tottenham, Saido Berahino could end up costing around £20m and looks a hugely risky buy at that price after some off-the-pitch difficulties and controversies.