With the introduction of the Financial Fair Play approaching, many clubs are now focused on investing in young talent. 

We take a look at the finest crop of under-23 players that I think are destined to make waves in European football in the near future.

5) Philippe Coutinho

Philippe Coutinho was highly-recommended by the Inter Milan scouting network and was bought to the San Siro from Vasco da Gama in July 2010 when he turned 18. 

After two seasons of mixed fortunes with the Milan club, the 20-year-old signed with Liverpool for £8.5m. The early signs have been very positive, with the young Brazilian having made two assists and scoring once in four appearances so far with Liverpool. 

4) Christian Eriksen

Despite being just 21, Eriksen has made 149 appearances for the Ajax senior team, with 52 assists and 27 goals. In that time has blossomed into a much-admired talent around Europe. Manchester United manager Sir Alex Ferguson was reportedly interested in the Danish midfielder last summer but Eriksen declared his desire to stay with Ajax for at least one more year, having already helped the club to two Eredivisie titles in Holland. 

The creative midfielder has also won Danish Player of the Year award and will surely move to La Liga or the Premier League this summer. 

3) Julian Draxler

The 19-year-old German has represented the national team at every level, having made three appearances for the German senior side. The attacking midfielder has impressed this season, in most part due to the departure of Lewis Holtby to Tottenham Hotspur, meaning that Draxler can operate in his preferred central attacking role. 

He has formed a formidable partnership this season with Klaas-Jan Huntelaar, but if Schalke fail to qualify for next season's Champions League - having been knocked out of this season's competition - then the German side could risk losing the promising youngster.

2) André Schurrle

Schurrle has had a rapid rise to success in the German Bundesliga, having earned a call-up to the German national side through impressive performances for Mainz 05 in the 2010/11 season, netting 15 goals. 

Despite a lacklustre first season at his current club Bayer Leverkusen, the 22-year-old has been in sensational form this season and has played a major role in Bayer Leverkusen's domestic success. Leverkusen currently sit third in the table, one point behind Dortmund. 

Schurrle is reportedly being scouted by Arsenal, Liverpool and Chelsea in the Premier League, but is likely to command a sizeable transfer fee.

1) Mario Götze 

Götze is a product of the Dormund youth academy and has won two Bundesliga titles with  his current club. While this season has not been one to remember domestically for his club, Götze is enjoying his finest season to date, having scored 14 goals. He has also been linked heavily with a move to Real Madrid. 

Despite the scintillating football that Dortmund have played in the Champions League this year, even winning the competition may not be enough to prevent the talented Götze following the steps of former teammate Nuri Sahin to the Bernabéu to link up with his Germany team-mate Mesut Ozil. 

 

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