#2 Samuel Umtiti - €70 million
Since his move to Barcelona, Umtiti has made a name for himself as one of the finest center-backs in football world.
The Frenchman was also particularly splendid in France's World Cup triumph, where he also scored a climacteric 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.
Before penning a new contract with Barcelona, when his future at Camp Nou was still up in the air, the 24-year-old attracted a host of top-notch suitors craving for his signature, which just goes on to manifest his self-evident finesse.