#1 Neymar - £162 million

In the wake of his world-record transfer to Paris Saint-Germain last summer, Neymar has understandably secured a place atop the list. Post his contentious transfer, Neymar hit the ground running alongside his baleful teammates, Mbappe and Cavani.
In the 2017-18 season, the Brazilian wunderkind chalked up 28 goals in 30 outings for Les Parisiens and the stats could have been even more impressive if it had not been for a fractured metatarsal in early March.
Touted as a future Ballon d'Or winner, the 26-year-old has reportedly topped Real Madrid's wishlist following Cristiano Ronaldo's exit from the club. And if the mooted deal is materialized, the former Barcelona ace could once again break a host of records with another astronomical move.