1. Luis Suarez
Transfermarkt valuation: £46million
Liverpool managed to fend off a £40,000,001 approach from Arsenal for star striker Luis Suarez last summer, and what a fantastic piece of business that now looks.
Suarez has shrugged off a turbulent close season to be arguably the most in-form striker on the planet this season let alone the Premier League, scoring a quite incredible 22 goals in 16 matches despite missing the opening two months of the campaign through suspension.
Our countdown has Suarez top of the pile at a valuation of £46m but in all honesty any summer suitors will have to spend much to sign the Uruguay hitman, with a new-found consistent streak in front of goal fuelling Liverpool's challenge to earn Champions League qualification.