3. Afonso Alves (Heerenveen to Middlesbrough, £14m)
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Having scored 45 goals in 38 appearances for Heerenveen, including seven goals in a single game, Alves was seen as hot property, and was snapped up by Middlesbrough manager Gareth Southgate for a club record fee.
However, his form took a huge dip after moving to the Premier League, as the striker managed just 10 league goals for the side during a period of a season and a half, amounting to more than a million pounds in transfer costs per goal.
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After dragging Middlesbrough down to the Championship, Alves was sold to Qatari side Al-Sadd, and was never able to recover the form that saw him demand the mammoth deadline day cost in 2007.
Edited by Staff Editor