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Defensive midfielder: Joshua Kimmich (Bayern Munich/ Germany) - €90m
Another Bayern Munich star, Joshua Kimmich, has established himself as one of the most important players at the club. Kimmich has been one of the top performers for Bayern Munich in recent years.
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While the German has the ability to dictate proceedings in midfield, he can also simultaneously drop deep to help with defensive duties. His stamina allows him to dash forward while attacking, while his versatility means that he can also be utilized in the right-back position.
Since joining Bayern in 2015, Kimmich has gone on to make 271 appearances for the club, scoring 33 goals and registering 75 assists. The 26-year-old enjoyed a fabulous outing last season, scoring six goals and providing 14 assists for Bayern as they won the Bundesliga title yet again.
Kimmich has already scored three goals and registered four assists in six Bundesliga matches this term. The German will hope to carry on in this form as Bayern look to challenge for the Bundesliga and Champions League titles again.
Attacking midfielder: Bruno Fernandes (Manchester United/ Portugal) - €90m
Arguably Manchester United's best player right now, it's hard to imagine where the Red Devils would be if not for the contributions of Bruno Fernandes.
The 27-year-old joined Manchester United from Sporting CP in January 2020 and has since gone on to establish himself as one of the best midfielders in the world. He made an immediate impact upon his arrival and his creativity, drive from midfield and leadership ability have transformed Ole Gunnar Solksjaer's Manchester United side.
Fernandes has featured in almost every game for the Red Devils since his arrival. He has made 89 appearances in all competitions for the club, scoring 44 goals and registering 27 assists. Last season, Fernandes scored 28 goals and registered 17 assists, helping Manchester United finish second in the Premier League, while also taking them to the Europa League final.
With the arrival of Cristiano Ronaldo, United fans will be hoping that the Portuguese duo can help win some silverware this season.
Attacking midfielder: Kevin De Bruyne (Manchester City/ Belgium) - €100m
The most valuable midfielder in football right now, Kevin De Bruyne's importance to Pep Guardiola's Manchester City is absolutely immeasurable.
The former Chelsea man arrived at the Etihad from Wolfsburg for €75 million in 2015. Nearly six seasons later, it would be fair to say that the deal has proved to be a bargain.
The 30-year-old has made 268 appearances across all competitions for Manchester City, scoring 68 goals and providing 107 assists.
Last season, the Belgian registered 10 goals and 16 assists in 40 appearances across all competitions as the Cityzens won the Premier League and reached the Champions League final.
De Bruyne has been a key part of City's title-winning side in recent seasons and it does not look like his performances will falter any time soon.
