2) Cristiano Ronaldo (Real Madrid)
Wanted back at former club Manchester United, Cristiano Ronaldo is being repeatedly linked with an exit from Real Madrid, but will only move for around £85m.
1) Gareth Bale (Real Madrid)
In a move that would see him break his own record of the most expensive player in history, Gareth Bale has also been linked with United in a stunning £95m deal.