3) Ilkay Gundogan (Borussia Dortmund)
Available for less than £20m after snubbing a new contract at Borussia Dortmund, it’s hard to understand why Liverpool aren’t in the running to sign Ilkay Gundogan. The German international is a great all-rounder who is wanted by Manchester United, Arsenal and Barcelona, and the Reds should be looking at him as well.