20) Lars Bender (Bayer Leverkusen)
A long-time target for Arsenal, Lars Bender is on the Gunners’ radar again this January as one of their top targets to strengthen in the defensive midfield department.
19) Erik Lamela (Tottenham Hotspur)
Another of Tottenham’s expensive flops, Erik Lamela looks set to return to Serie A with Napoli, who are ready to pay around £16m for the Argentine winger.