#1 Dries Mertens - £24 million

Scoring 33 goals in 48 games last season, with an average of a goal every 95 minutes, Mertens had a cracker of a season. He has continued his form this season, scoring 17 goals in 27 games.
The Belgian striker is known for his sharp finishing and creative passes, as well as his defensive contributions to the team, a rare quality in a forward. He is very physical and likes to dribble, and his only real weakness is in the air.
Given his quality, you'd think he would have a high release clause, but in fact, he has a £24 million release clause!
After Neymar left Barca in his big-money move to Paris, Mertens had this to say about his release clause - "€28m is basically nothing. I have become a bargain; where can you find a player who scored 28 goals in Serie A and is as cheap as I am? Nowhere, right?"
A possible reason for his low release clause might be his age - Mertens turns 31 this year and is not getting any younger. But for a player of such quality, nobody can deny that his release clause borders on the ridiculous.