As always, the ending of one transfer window sparks off fresh speculation about what's going to happen when it eventually re-opens.

While this January's biggest deal involved Mario Balotelli leaving Manchester City for AC Milan, rumour has it that we are in for some even bigger treats this summer.

3. Luis Suarez | Liverpool to Bayern Munich

Suarez could leave Merseyside for Bavaria as new boss Pep Guardiola is looking to strengthen his Bayern side. 

The Germans, who beat Arsenal 3-1 in the first leg of their Champions League round of 16 encounter, feel they could use the technique and speed of the 26-year-old Uruguayan striker, even though any potential deal would prove problematic. 

His current deal runs until 2018 which gives Liverpool the upper hand in the negotiations and he is therefore, according to the Independent, believed to have been valued at £40m by the club - a price tag that would scare most clubs.

That said, according to reports, Guardiola's transfer budget is believed to be around £240m, so he certainly has the financial backing to make the move happen.

2. Gareth Bale | Tottenham to Real Madrid

A player nearly shipped out a few years back after failing to impress at White Hart Lane, Bale is now amongst the top Premier League players, if not the best in the world.

His current form in domestic games puts him in third place on the top scorers list with 15 goals, which at this point in the season brings up another young Premier League winger who also liked to score goals - Cristiano Ronaldo. 

The media's constant comparisons to the Portuguese and his success in the Spanish capital puts Real Madrid in pole position to sign him.

Furthermore, the fact that Los Blancos president Florentino Perez has another election campaign coming up this summer could very well mean that the 23-year-old Welshman is being lined up as the marquee signing to help boost support for the creator of the Galacticos over a decade ago.

1. Cristiano Ronaldo | Real Madrid to Manchester United

Even though rumours about Ronaldo's return to United have been circulating ever since his record-breaking £80m move to the Spanish capital, something appears to be different this time, as talks about a £55m deal financed by future United sponsors Chevrolet have surfaced.

Ronaldo is also reported to feel a growing frustration with the fact that he hasn't won the hearts of Los Blancos fans in the same way that he did at Old Trafford, and that the Madrid board aren't looking to offer him a new and improved deal. 

Despite the Portuguese giving priority to his career over his income, he's said to be unhappy at Real Madrid and is said to be keen on making an emotional return to the Red Devils.


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