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#2 Samuel Umtiti - £63 million
Since his move to Barcelona, Umtiti has made a name for himself as one of the finest centre-backs in the football world.
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His market value has gained a marked increase following France's World Cup glory at Russia where he played an influential role. The Frenchman even scored a goal against Belgium in the semi-final of the tournament which proved to be the difference at the end of the match.
Umtiti has an immaculate sense of timing his tackles to a T and his game comprehension and technique has been further enhanced under the part-father-figure of Ernesto Valverde.
He has been out of action for about a month this season due to his knee problems but is finally beginning to see the light at the end of the tunnel and is expected to be available for selection after the next international break in November.
