#2 Subhasish Bose (Mumbai City FC)
Subhasish Bose is one of the most expected arrivals at Kolkata before the next season. The defender, who was part of Mumbai City FC in the ISL for two seasons, will be a primary choice in defence if signed.
The 24-year-old played all 18 games for The Islanders last season and gave many strong performances at the left-back position. Subhasish's ability to play in the heart of the defence when required makes him a worthy purchase.
The Indian international is likely to join Pritam Kotal in ATK's backline. It has to be seen whether Habas replaces Sumit Rathi in the back-three or tweaks his current system to deploy a four-man defence to accommodate Bose.
#1 Manvir Singh (FC Goa)
As per reports, if Manvir Singh joins ATK from FC Goa, it will be one of the biggest high-profile transfer for next season.
Manvir began his career with the Minerva Punjab Academy and later joined Mohammedan SC in 2016. The following year, he made a move to ISL by signing for FC Goa, which didn't turn out to be a fruitful one for the player in the long run.
He started only seven games for Goa during his three seasons there and spent a crucial time of his career warming the benches. In his 47 ISL appearances, Manvir has scored three goals, with two of them coming in the 2019/20 season.
A move out of FC Goa will do the Indian international much good, but a stern challenge awaits for the striker at Kolkata too. He will have to overcome stiff competition from Michael Soosairaj, Jobby Justin and Balwant Singh, if all of them don the ATK-Mohun Bagan colours yet again next season.