#3 Franck Kessie (AC Milan) - €55 million

Franck Kessie has been a key player for AC Milan since arriving at the club four years ago.
During this period, the Cote d'Ivoire midfielder has amassed almost 200 appearances across competitions, tallying almost 50 goal contributions. His tally of 13 goals and six assists last season was pivotal in Milan returning to the Champions League this campaign.
Apart from his goal contributions, the 24-year-old has been a colossus in central midfield for the Rossoneri. Considering his impact, Milan director Paolo Maldini said the club have been trying to extend Kessie's stay at the San Siro.
However, Kessie is seeking an annual salary of €7 million, which the Rossoneri are unwilling to match. It remains to be seen if that would be reason enough for Milan to part with one of their prized assets for free next summer.
#2 Paul Pogba (Manchester United) - €60 million

Paul Pogba has split opinion during his five-season stay at Manchester United. Despite his undeniable talent, the Frenchman has scored only 38 goals and provided 52 assists, returns that can be termed underwhelming.
The most common criticism of Pogba is that he has almost always been more impactful and consistent for France than he has been for the Red Devils. Pogba made a blistering start to the new campaign, registering seven assists in his first four league games.
However, the Frenchman has cooled off in recent games, fueling talks that United may no longer pursue a contract extension with him.
At 28, Pogba is still in the prime of his career and could excel with a change of scenery. However, he is running out of time to prove his worth at Manchester United.
#1 Kylian Mbappe (PSG) - €160 million

Kylian Mbappe is widely regarded as one of the best young players in the game at the moment.
Still only 22, the Frenchman has already won almost every major title on offer for club and country. The PSG marksman has tallied a staggering 200+ goal contributions (139 goals, 62 assists) for the club.
Mbappe was on the verge of joining Real Madrid this summer, but PSG managed to keep their prized asset for at least another year. However, the Frenchman has seemingly set his heart on a move to the Santiago Bernabeu. Mbappe has reportedly turned down multiple contract extension offers from PSG.
PSG, with their star-studded roster, are expected to win Ligue 1 on a canter. However, their success in the Champions League could be key in persuading Mbappe to stay on in Paris.