26 - Virgil van Dijk (£75m, Southampton to Liverpool, 2018)

Liverpool attempted to sign Virgil van Dijk during the summer transfer window of 2017 but due to an alleged illegal approach for the player, the transfer didn’t go through. However, Jurgen Klopp had his heart set on the player and signed him in January 2018 for a record fee for a defender.
Van Dijk’s transfer fee was a subject of intense debate for a few weeks after his transfer but a year after he joined the Reds, no sane football fan will question the fee Liverpool forked out.
The Dutchman is widely regarded as the best defender in the world at the moment and is arguably the Premier League Player of the Season for 2018/19.
Also read - 5 Arsenal flops who found success elsewhere
27 - Luis Suarez (£75m, Liverpool to Barcelona, 2014)

In 2013/14, Luis Suarez almost won Liverpool the coveted Premier League title and scored 31 goals in the Premier League in only 35 games. In the aftermath of the season and yet another biting scandal, the Uruguayan was sold to Barcelona for £75m. In hindsight, that looks like daylight robbery.
Suarez has scored 166 goals for Barcelona in only 222 games and won 12 trophies which include a treble in his debut season with the Catalan club.
Also read - The incredible starting XI of players sold by Benfica
28 - Gonzalo Higuain (£75.3m, Napoli to Juventus, 2016)

In 2015/16, Gonzalo Higuain scored 36 goals in only 35 Serie A games for Napoli and matched the record for most goals by a player in a season in the Italian top flight. However, the following summer, he became the most hated man in Naples when he engineered a move to rivals Juventus.
Napoli was reluctant to sell their superstar to Juventus but they budged after Juve tabled an offer of £75.3m which at that time was the highest fee paid by an Italian club,
The transfer also made Higuain the most expensive Argentine player in football history breaking Angel Di Maria’s record from 2014 when he moved to Manchester United.
Also read - 6 current superstars who are the all-time top scorers of European giants