3. Luis Suarez | Value: £80m

Luis Suarez is, on current form, probably the third best player in the world. The Liverpool star has scored goals for fun this season - and could even finish the campaign with the coveted European Golden Shoe award to his name.

Liverpool could have fetched around £50m for the Uruguay international last summer, but they remained determined to keep their best player at Anfield, despite the striker’s desire to leave the club.

That decision, taken by Brendan Rodgers and officials in the Liverpool board-room, has paid dividends for the Reds this season.

But might they be tempted to cash-in on Suarez this summer? Clubs will come in with huge bids - it’s inevitable. Would £80m prove too big an offer for Liverpool to turn down?

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