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3) Ousmane Dembele - €60.9m
Signed as a promising 19-year-old last summer, Ousmane Dembele proved he had what it took to play among the big boys with a breakout season with Borussia Dortmund in 2016/17.
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How good was he? 11 goals and 18 assists in all competitions! And he just turned 20 in May. He played on the right in a 3-4-3, he played in midfield in a 3-1-4-2 and he even played on the left in a 4-1-4-1 as Dortmund tried to find the perfect balance after making a number of signings over the summer.
His best performances were not restricted to just one position and it's hard to figure out where he can excel in the future considering he is still developing as a player. But the wide forward role could be his as he works well with a top striker leading the line.
His dribbling and eye for a pass will hold him in good stead and it's only his decision-making in the final third that needs some polishing before he becomes one of Europe's most lethal attackers.
