7) Thomas Muller (Bayern Munich)
Always performing in the big games and winning the biggest trophies, Thomas Muller is an under-appreciated star, though he did earn £65m bids from Manchester United this summer. Still, those failed and he could be one to cost close to £100m.
8) Robert Lewandowski (Bayern Munich)
A player exploding into form at the moment, Bayern Munich striker Robert Lewandowski looks capable of replacing Messi and Ronaldo as a world force, so could end up costing £100m if he ever moves to one of the big two in La Liga.