#2 Eric Dier
The Culés is yet to find a fitting replacement for the versatile Javier Mascherano who departed the club during the January transfer window. Eric Dier is a name who would tick all the boxes for the Spanish club.
When needed the Tottenham man could step-up in the holding midfield role and also be a solid performer at the centre-back position as well.
He might not have the physicality of Umtiti but his attributes would make him a much useful player for the Spanish giants.
His versatility attracted the attention of Manchester United boss, Jose Mourinho. The Englishman has been impressive to watch at the London club.
The 24-year-old has made 40 appearances for Spurs in all competitions this season. His positioning and aerial abilities make him the man the man to beat in the defence.
Dier has a passing accuracy of 86% in the league with a pass length of about 20 meters. He took four defensive actions per game, winning 51% of the duel on an average.
He would be a great asset to Valverde at the club. Any offer in the region of £50 million should be moving enough for Daniel Levy to sell the player.