#3 Gylfi Sigurdsson (Everton) - £45 million

Sigurdsson’s success at Swansea and for Iceland made him one of the most desirable play-makers to sign at the start of the season and Everton pounced on the opportunity and signed him for £45 million. The major factor behind the Icelander's success at Swansea was that he was the focal point of the attack, but in Everton, he hasn't been afforded that freedom.
At Goodison Park, he is one of many central play-makers, including Wayne Rooney, and this saw him pushed out on the wing, a position where his strengths have been almost negated.
He has also suffered from by the absence of a line-leading centre-forward who would profit from his delivery, which meant that his vision and service went waste.
Having managed to strike double digits in assists or goals over the previous three campaigns with Swansea, Gylfi could only muster 4 goals and 3 assists this season, a dismal tally for a player of his talents. Sigurdsson looks the type of player who remains a star for a smaller club, but struggles at bigger clubs with better players around him.