3. Philippe Coutinho
Philippe Coutinho, till date, remains one of the highest earners at Barcelona despite severely underperforming for the Blaugrana.
Barcelona broke the bank in the 2018 summer transfer window to secure a club-record €135 million transfer for their latest Brazilian recruit. Coutinho made the move to Camp Nou amid huge expectations, as was tipped to be the man to replace Xavi and Andres Iniesta.
However, the Brazilian has fared well below expectations. Coutinho has looked like a shadow of his former self during his three-year stay in Catalonia. Unfortunately for the Barcelona faithful, his best performance since signing for the Cules came against his own club.
On loan at Bayern Munich for the 2019-20 season, Coutinho scored a brace to complete Bayern's 8-2 demolition job of Barcelona in the Champions League quarters.
The Brazilian has been afforded more game-time in the 2021-22 season to make a case for himself. However, Coutinho has only managed a single goal and no assists in 11 appearances for the Catalan club. Considering Barcelona's financial situation, they may move Coutinho on in the upcoming transfer to try and recoup some of their losses.
With new owners at the helm, Newcastle United has emerged as a potential destination for the former Liverpool man.
2. Franck Kessie
Franck Kessie is regarded by many as one of the finest midfield prospects in world football at the moment. Some of Europe's biggest powerhouses, including Manchester United, PSG and Real Madrid, are interested in the AC Milan midfielder's signature. The Ivory Coast international could potentially trigger a bidding war in the upcoming January transfer window.
Manchester United could prove to be a likely destination for the talented midfielder. The Red Devils have a gaping hole in the middle of the park due to the lack of a proper defensive midfielder in the squad. If United are to challenge for titles this season, they need a midfield enforcer like Kessie to provide much-needed defensive cover.
According to several reports, the Ivory Coast international could cost upwards of £50million. However, that is a reasonable price in a highly inflated transfer market.
In less than four full seasons at San Siro, Kessie has already racked up 196 appearances. He has registered a tally of 32 goals and 15 assists for the Rossoneri.
1. Donny van de Beek
When Donny van de Beek moved to Old Trafford in the summer of 2020, he was one of the most sought-after names in world football.
A year later, the Dutch international has featured mainly in a bit-part role under Ole Gunnar Solskjaer. While the likes of McTominay and Fred have nailed down regular starting places despite average performances, Van de Beek has been forced to watch from the sideline.
Van de Beek's situation is somewhat of a tragedy, as the Dutchman still remains one of the most talented midfielders in world football right now. Van de Beek was one of the star performers of Ajax's remarkable 2018/19 season, when they won the domestic double and reached the semi finals of the Champions League.
The 24-year old's preferred position is at No. 10, which is currently occupied by Bruno Fernandes. The Portuguese completed the move to Old Trafford just six months before Donny's arrival and has made himself an indispensable component of the Manchester United team.
Although the Dutchman can still provide some value in the No. 6 or No. 8 role, he has failed to gain Ole's trust and could well be on his way out this January. If the Manchester United board decides to persist with Ole until the end of the season, Donny will be one of the favorites to jump ship in January.