2) Roberto Firmino – Liverpool
After eight years on Merseyside, the Brazilian international has decided to call time on his career with the Reds.
Firmino has won every major trophy going, and he was an integral part of a front three that conquered all before them domestically and in Europe.
Real Madrid have been credited with an interest in the forward, as have Barcelona, but there are likely to be plenty of suitors in Italy too.
At 31 years of age, Firmino still has plenty left to offer, especially in another country where the pace of the game is not as high.