3. Wayne Rooney | Everton to Manchester United | £25.6m

Fourth on the all-time scoring list at one of the most prestigious clubs in the world and still only 28-years-old. That £25.6m looks like a stunning piece of business.

Of course, you've got to ignore the off-the-field stuff, the constant rumours linking him with an exit, and even some of his more unsavoury on-the-field antics.

But there's no doubt that Rooney is one of the best players of the Premier League era.

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