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Borussia Dortmund have improved tremendously over the past decade, despite the fact they have a tendency to sell off their best players – to Bayern Munich, no less.
But gone are the days when Dortmund appeared to be a "selling club", they now work hard to ensure that they keep their best players, and even if they can't, much of the money gained from the transfer will be pumped back into the transfer budget to find an adequate replacement.
Dortmund do very well at developing players from obscure prospects to stars, making a huge amount of profit by the end of it. Some would argue that this still makes them a "selling club", but for as long as they actually work hard to replace that star with someone of the same ilk, their fans won't become as despondent as they were before.
They're currently neck-to-neck with Bayern Munich in the Bundesliga, joint on 60 points. The season could end in their favour, but only time will tell. Now they're so close to overtaking Bayern Munich as the primary titan of the league, they need to bolster their squad just that extra bit to ensure that this comes true.
#8 Aaron Wan-Bissaka (Crystal Palace)
Aaron Wan-Bissaka is a 21-year-old right-back who currently plays for Crystal Palace in the Premier League. He is an England national, but the highest level he's played at is for the U21 squad, where he's made two appearances since his debut back in September 2018.
Wan-Bissaka is a product of Crystal Palace's youth academy and was developed through their U18 and U23 squad before finally being given his first start in January 2018. This season has been the breakthrough for the right-back, which has seen him feature in 27 matches, registering 2 assists in the process.
With a market value rising by the day, Wan-Bissaka is currently estimated to be worth around £22.5m, but there's no doubt that Palace will want a lot higher for a player they know could possibly turn out to be one of the world's best in the position.
He is just the sort of player Dortmund love: young, promising, and eager to learn. So, the chances of Dortmund aiming to sign Wan-Bissaka this summer are high; it's just down to the two clubs to find the right price.
#7 Dodi Lukebakio (Fortuna Dusseldorf - On Loan from Watford)
Dodi Lukebakio is a 21-year-old right winger who currently plays for Fortuna Dusseldorf in the Bundesliga, on loan from Watford. He has represented the Democratic Republic of the Congo once since making his debut back in October 2016, but has since switched to Belgium, playing for their U21s.
Lukebakio began his career with Anderlecht and was shipped out on loan twice to Toulouse and RSC Charleroi, before signing on permanently with the latter club in January 2018 for £2m. Yet, the very next day, Watford had bought him for £4.5m. It was a strange state of affairs, to say the least.
Lukebakio is currently with Fortuna Dusseldorf on loan until the summer, but when he returns, there's no doubt that clubs will be wanting to swoop in for him.
Borussia Dortmund, in particular, will have had the chance to watch his performances up close as he plays in the same league. His eight goals and four assists in just 24 games have turned heads in Europe this season, and Watford will do well to keep hold of him.
Lukebakio is valued at around £9m, but for a club to realistically pry him away from his current parent club, a fee in the region of £15m-£20m is more likely.
#6 Julian Brandt (Bayer 04 Leverkusen)
Julian Brandt is a 22-year-old left winger who currently plays for Bayer Leverkusen in the Bundesliga. He also plays for Germany's national team, having made 23 appearances since his debut in May 2016.
Brandt has played 25 times for Leverkusen so far this season, scoring four goals and assisting 10. Brandt is mature beyond his years in terms of his football ability, and has been compared to Leroy Sane, who also flourished in the Bundesliga before making the switch to Manchester City in the summer of 2016.
The winger only signed for Leverkusen for around £300k in 2014, and now, almost five years on from that move, Brandt is now supposedly worth around £40m. Quite the investment.
Borussia Dortmund need to be sure that Brandt is the player they want, as £40m is certainly no amount to throw away. But given his performances for Bayer Leverkusen, and the fact he's proven in the Bundesliga, this could be the ideal transfer in the summer.
#5 Thorgan Hazard (Borussia Monchengladbach)
Thorgan Hazard is a 25-year-old left winger who currently plays for Borussia Monchengladbach in the Bundesliga. He has also featured for Belgium's national team 21 times since making his debut back in March 2013.
Whilst he may be overshadowed by his older brother, Eden Hazard, Thorgan is still a very good footballer in his own right and has cemented himself as a first-team player in Monchengladbach's squad because of this.
He, too, was a Chelsea player at one point but ended up being sold to Monchengladbach in the summer of 2015 for just £7m, as the Blues didn't feel he had what it took to become established in their squad. Since that time, however, Hazard has made tremendous progress as a player, showcasing his maturity and cool head in virtually every game, giving his team the edge over those that can't handle the pressure.
With nine goals and 11 assists from 25 matches, Hazard is undoubtedly going to be on the radar of many clubs this summer. But due to his struggle in the Premier League, clubs over in that direction may look the other way, making his most likely destination a club in the Bundesliga.
That's where Borussia Dortmund can step in. They are titans of the division with a rich history to go along with it. Hazard may be worth a staggering £40m at this point, but this is pocket change for a club the size of Dortmund, so we could very well see this transfer go through by the end of August.
#4 Maximilian Eggestein (SV Werder Bremen)
Maximilian Eggestein is a 22-year-old central midfielder who currently plays for Werder Bremen in the Bundesliga. He has featured 11 times for Germany's U21 squad and is on the verge of being promoted to the senior team.
Eggestein has been with Werder Bremen since 2011, when he was signed to play for their U17 squad from Havelse Jugend on a free transfer. Over the next four years, he would progress from the U17 squad to the U19s to Werder Bremen's B team, before eventually being bumped to the senior side in the summer of 2015.
He has improved dramatically in recent seasons and has since become an almost permanent fixture in the first team. Eggestein has played in 26 matches for Werder Bremen in this campaign, scoring five goals and assisting four. Due to his consistent string of top-notch performances, clubs have sent scouts to watch over him, so a move may be imminent.
With a value of £22.5m, Borussia Dortmund would do well to try and sign him now, rather than later, as his price tag is only going to soar in the coming years.
#3 Hakim Ziyech (Ajax)
Hakim Ziyech is a 26-year-old right winger who currently plays for Ajax in the Eredivisie. And although he started out playing for the Netherlands' U19, U20, and U21 youth squads, he eventually switched to Morroco, where he's played a total of 23 times since making his debut back in October 2015.
Ziyech began his career with Heerenveen, having been developed in their youth academy following his switch from Dronten's youth academy back in 2004, when Ziyech was 11 years old. He would train with the U17s and U19s before finally getting a chance to play for the first team in 2012.
Ziyech proved to be such a sensation in the squad that within two years, FC Twente had signed him for the bargain price of £3m, getting in there first ahead of several other clubs preparing to capture his signature.
Two more years would pass, and Ziyech continued to improve. There had been rumours that he was on his way to the Premier League that summer, but he instead opted to stay in the Eredivisie, joining one of the best teams in it: Ajax.
Ajax only spent £9m on Ziyech that summer. Almost three years on, he's worth over triple that amount at around £30m. Set to reach the peak of his career in the next couple of years, top clubs in Europe have understandably shown interest in the Morrocan, Borrusia Dortmund being one of them.
Ziyech could suit the Dortmund side very well, as he's quick and agile, and shows a great deal of technical ability on the ball, which would fit in well with the club's style of play. With Jadon Sancho dominating the right winger role, however, Ziyech is more likely to be utilised as an attacking midfielder. What an attack force that would be!
#2 Niklas Stark (Hertha BSC)
Niklas Stark is a 23-year-old centre-back who currently plays for Hertha Berlin in the Bundesliga. He is also eligible to play for Germany, but the highest level he has reached so far is the U21 squad, for whom he's played 18 times.
Before he joined Hertha Berlin for £3m in the summer of 2015, Stark was trained and developed by FC Nurnberg. He featured in their youth academy, before going on to play for their U17s and U19s. Eventually, once he made his debut with the senior side, he was used frequently and became an asset.
Stark is strong and comfortable on the ball. Some would say that he's a leader who can rally up those around him, as well as lift their spirits if the side concedes. He would be an ideal player for Dortmund to have in the heart of their defence next season.
However, his price tag has risen considerably in recent seasons, and he's now valued at around £20m. Dortmund would be lucky to get him for that, though, as he's probably going to cost about £25m to persuade Hertha to let him leave.
#1 Kieran Tierney (Celtic)
Kieran Tierney is a 21-year-old left-back who currently plays for Celtic in the Scottish Premiership. He has also featured for Scotland's national team 12 times since making his debut in March 2016.
Although a hip injury forced him out of many games for Celtic this season, Tierney has still managed to play in 18 matches and register 5 assists in the process. Tierney has a turn of pace on him that leaves defenders lagging behind and if they fail to reach him in time, he can whip in a devastating ball for his teammates to score with ease.
Tierney has been with Celtic for the entirety of his footballing career, having progressed through their youth academy, to the U17s, and the U20s, before finally being called up to the first team in 2015, when he was just 18 years old.
Kieran Tierney would make for a great tactical fit at Signal Iduna Park, especially with him ticking all the boxes that Dortmund often use to scout players: young, agile, and quick. His current price tag is estimated to be at around £12m, a worthwhile fee for a player of his quality.
