1. Lionel Messi | Barcelona | Market value: £105million
Although Messi is unlikely to move before the latter stages of his career, if he did he would surely break the world record transfer fee set by Ronaldo spiting the Portugal captain one last time.
2012 was a landmark year for Argentina and Barcelona's mesmerising centre forward, as he netted a world record 91 goals. Can he repeat this feat in 2013?