=1. Gareth Bale | Tottenham Hotspur
Market value: £44 million
The flying Welshman virtually single-handedly carried Spurs to a top five finish last season, and has attracted interest from Spanish giants Real Madrid.
With a world record transfer fee being talked of, Bale’s possible link up with Cristiano Ronaldo would be worth just between £160 million and £200 million.