#3 Liverpool

Well, well, Liverpool. They started the window with a bang with the acquisition of Virgil van Dijk for a record £75 million. However, all the excitement went into the drain as Philippe Coutinho left for Barcelona. However, his sale did leave Liverpool with £102 million worth of hard and cold cash upfront (and £40 million in variables).
And they are yet to spend it. However, if reports from Yahoo! Sports are to be believed, then that could change as Liverpool have once again shown interest in Brazilian star Luan, who has a release clause of €18 million.
The same report also claims that Liverpool have an agreement in place with Thomas Lemar. They are, however, unwilling to meet Monaco’s valuation of the player that stands at €100 million. Interest in Pulisic is also mentioned in the same report.