2) Gonzalo Higuain (Napoli)
Liverpool will attempt to convince former boss Rafael Benitez to sell the Argentine hit-man – you can read the full story here.
The 26-year-old has scored 27 goals since joining the Serie A giants last summer, following a seven year spell with Real Madrid, for whom he netted on 122 occasions. He has also scored 22 times for his country, including the winner against Belgium in the World Cup quarter-final.