#2 Gonzalo Higuain (€90 million)
What a leap from number 3 to number 2. Gonzalo Higuain made a stunning move from Napoli to Juventus this season that saw the Turin club spend a majority of their Paul Pogba money on one player – and its right way to do things. Unlike what Tottenham did with Gareth Bale's money.
Higuain is a proven goalscorer. He showed that by scoring 38 goals in 42 appearances for Napoli last season. The Argentine, however, had a poor Copa America and was expected to stay at Napoli but Juventus badly needed a goalscorer to lead their team and who better in the Serie A than the former Real Madrid man?
Higuain has already scored for Juventus this season – in his first game – and if he keeps it up, he'll likely be the top scorer in Italy once again.