#3 Arthur Melo (Barcelona soon to be Juventus) - £50.4 million
Barcelona fans did not take the news of a swap deal with Juventus involving Arthur and Pjanic very well, and one can tell why.
Arthur, aged only 23, is packed with immense potential. His 91.3% passing accuracy across all competitions this season is one of the best among players in his position. He's a very reliable deep-lying playmaker with a decent eye for goal. The Brazilian was already one of the better midfielders on the planet and you can only speculate what his ceiling could be.
Clearly, replacing him with a 29 year-old, declining Miralem Pjanic was a decision that didn't bode well with the Blaugrana faithful. Juventus, on the other hand, have a seriously good talent on their hands. Although the entire package for him is said to be worth £64.8 million, it is a fee that'll hardly bother the executives of the Old Lady if Arthur does indeed live up to his potential.
#2 Frenkie de Jong (Barcelona) - £64.8 million
Although the departure of Arthur is certain to hurt, Barcelona fans can at least take solace from the fact that they still have Frenkie de Jong in their ranks.
De Jong is a wonder-talent in every way possible. He is a player that has showcased the ability to play at the highest level from a very young age. He is magical with the ball at his feet and can do special things with it. De Jong is also a very solid defender for his position and is certainly capable of sliding in to make some heroic blocks and interceptions.
On paper, the Dutchman is almost flawless. However, his debut season in La Liga hasn't been perfect. The 23 year-old missed a fair amount of matches due to an injury. Even when he was playing, he wasn't as incredible as he was for Ajax and often played it safe.
Having said that, it is only natural for a player of his age to take time to get used to the drastic change in surroundings and adjust to a new life. He remains a generational talent and Barcelona have a world-beater on their hands if they can guide him properly.
#1 Kai Havertz (Bayer Leverkusen) - £72.9 million
One of the hottest prospects in world football right now, Kai Havertz is number one on this list by a mile. The 21-year-old has been strongly linked with a move away from the Bay Arena, with Chelsea thought to be strong favourites to land his signature. If the Blues do manage to snag him up, it will almost certainly be a coup, for Havertz is one for the ages.
Havertz is the complete offensive package. His vision is right up there with the very best in his age group, and he combines the same with precision passing. He has a pair of extremely gifted feet that can bamboozle defenders at will with some silky skills. On top of all that, the German is a very talented goalscorer as well. Left foot, right foot and header - he can score with the lot.
Havertz possesses the finesse of an attacking midfielder with the lethalness of a striker. Of course, his 6'2" frame helps that cause, as he is not a physical presence to be taken lightly. He might look lanky, but can certainly rise up between two defenders to bury a header into the back of the net.
Havertz is a player who has everything it takes to succeed at the highest level, and onus is on him to make sure he lives up to his potential.