Liverpool – Darwin Nunez (€80m)
The Uruguayan was signed for an initial £64m, with the fee rising to £85m based on bonuses, so it is not a surprise that he is the Reds’ most valuable player.
However, Nunez’s first season in England was somewhat disappointing, scoring only 15 times in all competitions.
Manager Jurgen Klopp also rarely picked him during the run-in, which does raise concerns about whether the German sees him as the right fit for his team.
Fans of the Merseyside club will be hoping that Nunez improves on his finishing in front of goal during his second campaign.