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With the January transfer window slammed shut, teams across Europe have already added to their squads for the business end of the season but will be keeping a keen eye on any developments with regard to their top target, as they look to add to their squads at the end of the season.
With several big players reportedly looking to secure moves away from their current clubs, the forthcoming summer transfer window promises to be the most exciting one yet. After 2 quiet transfer windows, Chelsea are expected to splash the cash at the end of the season, as the cash-rich Roman Abramovich flexes his financial muscle once again as owner of the Blues.
Liverpool, who have also been relatively quiet in recent windows despite winning the Champions League, could also be at it in the summer, as they look celebrate winning their first league title in 30 years, which is looking increasingly likely at this point.
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Elsewhere, the likes of Real Madrid, Bayern Munich, Barcelona and Paris Saint-Germain will also be on the mix for the best players in the world, as has been the case in recent seasons.
That said, here are 5 players who could potentially breach the £100 million barrier this time around:
#5 Kai Havertz (Bayer Leverkusen)
Bayer Leverkusen's Kai Havertz has already made a name for himself as one of the best attackers in the Bundesliga at the age of 20, and the German international is being linked with moves to Bayern Munich and Liverpool.
With over 100 appearances to his name, since making his debut as a 17-year-old in 2016, Havertz is the perfect modern-day attacking midfielder who is also capable of playing as a false #9. With 33 goals and 24 assists for Leverkusen, Havertz is all set to become a key player for club and country for many years to come and is expected to cost upwards of 100 million.
Bayern Munich are believed to be frontrunners for his signature, as is the case with most up and coming German players in the Bundesliga and it remains to be seen if the 20-year-old stays in the country or decides to try a new challenge abroad.
#4 Kalidou Koulibaly (Napoli)
Kalidou Koulibaly is one of the best central defenders in the game currently, but the Senegalese international has somehow stayed at Napoli all these years despite constantly being linked with a whole host of top clubs. However, that could be set to change in the summer, as Chelsea have identified the 29-year-old to shore up their defence.
The Blues are depleted at the back and lack the required quality to compete on all fronts, due to which Koulibaly is being tipped to make a big move to Stamford Bridge.
Aside from Antonio Rudiger, who has also struggled with injuries in recent seasons, the likes of Andreas Christensen, Kurt Zouma and Fikayo Tomori are unreliable options - meaning Koulibaly's addition will be a welcome boost for the PL side.
In the past, Napoli president Aurelio de Laurentis has rejected bids up to £100 million for the player but could decide to cash in on him in the summer if a suitable offer arrived, as the Senegalese international has done his time at the club and could look to try out a new challenge.
Whatever be the case, the defender will be a massive scalp for the Blues if he were to sign and his transfer fee is sure to eclipse Manchester United's world record deal for Harry Maguire in the summer of 2019.
#3 Jadon Sancho (Borussia Dortmund)
Jadon Sancho is Borussia Dortmund's crown jewel, but that's not expected to be the case for too much longer, as the exciting Englishman continues to be linked with moves to the Premier League, with Chelsea reportedly leading the race to secure his signature.
Having made a name for himself turning out for Manchester City's youth sides, Sancho decided to make the brave move abroad to further his development, as Dortmund snapped his signature for a bargain £7 million.
Since then, the 19-year-old hasn't looked back and has made a name for himself as one of the most coveted attackers in world football with a series of top drawer performances for the Bundesliga outfit.
With quick feet, excellent close control, a keen eye for goal and a killer pass in him, Sancho is a complete attacker and is dubbed as the Bundesliga's assists king, as he has developed a reputation of serving goals on a platter for his teammates.
Sancho's future destination remains unclear but Dortmund will not budge from their valuation, which is believed to be in the excess of £120 million. Chelsea aside, the likes of Liverpool, Manchester United, Real Madrid and Barcelona have been linked with the Englishman and any team that signs him as their right-wing position sorted for years to come, as Sancho is a bonafide superstar in the making.
#2 Paul Pogba (Manchester United)
Over the past few months, much has been said about Paul Pogba, as he continues to be linked with a switch away from Old Trafford.
The Manchester United midfielder, who returned to the club in 2016 for a world-record fee at the time, has not satisfied expectations in England but on his day, is still one of the best midfielders in world football.
While Real Madrid were courting his signature in the summer, the Frenchman chose to remain at the club but there are fears that this could be his last season at Manchester, as the Red Devils have not shown enough ambition to retain their star man.
Blessed with outrageous natural ability, Pogba has a variety of skills in his repertoire and is capable of being the matchwinner on any given day.
Juventus are also keeping tabs on the midfielder and the Frenchman is reportedly not against the idea of returning to Turin, where he had a fruitful time and made a name for himself as one of the best players in the world in his position.
Pogba has been injured for the lion's share of the current season and his situation will be re-evaluated in the summer, as he continues to agitate for a move away from the club along with his controversial agent Mino Raiola.
#1 Kylian Mbappe (Paris Saint-Germain)
Kylian Mbappe currently is by the far the most talented young player in world football and is sure to rule the world of football for many years to come. Despite being just 21 years old, Mbappe has played 173 senior club games in his career and has registered a staggering 109 goals and 61 assists, an almost unbelievable record for a player who has been dubbed as a once in a generation talent.
Over the years, Real Madrid have developed a reputation of acquiring the shiniest toy in the market - the famed Galacticos from the 2000s add weight to these claims, and Mbappe's capture is reportedly a priority for Los Blancos.
The young Frenchman, who idolised Cristiano Ronaldo growing up, has never hidden his admiration for the Spanish outfit. Additionally, Zinedine Zidane has also lavished praise on the youngster numerous times in the mast and their mutual public exchange could potentially result in the attacker making the move to Spain in the summer.
At the age of 21, Mbappe is not only one of the best youngsters around, but also amongst the most devastating players around, as he has won games single-handedly numerous times for club and country with his pace, trickery and finishing ability.
It remains inevitable that the World Cup winner will ply his trade for Real Madrid at some point in the future and is expected to cost upwards of £150 million, as PSG look to recoup what they paid for him at the very least.
