5) Kai Havertz (Chelsea – €116.5m)
The Blues’ record signing did not have the best of first seasons at the London club but his winning goal in the Champions League final means his initial issues settling into English football have been all but forgotten by fans.
At 22 years of age, Havertz also has the potential to develop his game further in the coming years, and it is not a surprise he has been included in the top five.