4. Reinier Jesus (Flamengo - Real Madrid): £25.6 million

After adding Rodrygo and Vinicius in the last few years, Real Madrid once again forked out around €30 million for another Brazilian wonder-kid Reinier in their quest to find the next Neymar. At just 18 years of age, the winger has already drawn comparisons with Brazilian great Ricardo Kaka.
There are not many players who boast the same vision and intelligence as Reinier at such a tender age. While playing at Flamengo, the winger has amassed impressive numbers averaging a goal every 118 minutes in the Brazilian Serie A only bettered by Gabriel Barbosa (a goal every 102 minutes).
Last term, he helped Flamengo lift their first league title in 10 years. The young winger was already a gamechanger at Flamengo but it remains to be seen how far he goes in replicating this for Los Blancos in upcoming years.
3. Giovani Lo Celso (Real Betis - Tottenham): £30 million

After initially signing on a loan deal from Real Betis last term, Giovani Lo Celso impressed during his time in North London. As a result, Spurs decided to purchase the Argentine maestro this January in a deal worth £30 million plus bonuses.
Lo Celso possesses impeccable press-resistance with an ability to create goalscoring abilities with slick and precise passes from the midfield. Despite losing Christian Eriksen to Inter, Spurs have a potential readymade replacement for the Dane in Lo Celso.
The Argentine is an all-round midfielder having an ability to tackle, intercept and create goalscoring opportunities for his teammates. Already considered one of the stars of the next generation of Argentine midfielders, Lo Celso can become a star for Tottenham in the upcoming few years.