Ranked! Who will be the next player to break the world transfer record?
10. Harry Kane
Tottenham's talisman may not be the most fashionable striker, but he is undoubtedly one of the deadliest and would improve almost any team in Europe. It's a testament to his quality that he's scored 19 league goals this season despite missing 10 weeks (and counting) through injury, and only really hitting top form around Christmas.
Kane signed a new contract in December, tying him to Spurs until 2022 – and at 23, his best years are ahead of him. Those factors alone are enough to ensure that only a world-record bid would convince Tottenham chairman Daniel Levy to sell, but Kane's emotional attachment to the club makes him near enough priceless.
Spurs would probably only sell if Kane was determined to leave. However he has spoken of staying at White Hart Lane "forever" and has set his sights on Alan Shearer's Premier League goals record. For all his quality, he's therefore an outside bet to surpass Pogba.
9. Romelu Lukaku
The only player with more Premier League goals than Kane this season looks likely to change clubs in the summer after publicly saying he won't sign a new contract at Everton. Judging by Lukaku's comments about the Toffees' lack of ambition, he will only join one of Europe's biggest clubs and Everton can demand top whack for a player who has, at times, been unstoppable on his way to 21 goals in 27 league starts.
Lukaku is only 23 and should keep getting better, despite having already scored a dizzying amount of goals in his career. Top strikers sell at a premium – Juventus's £76 million deal for the then-28-year-old Gonzalo Higuain proves that. Everton's problem is that Lukaku only has one year remaining on his contract, making a world-record fee unlikely – this summer, at least.
8. Paulo Dybala
Every promising Argentine footballer gets compared to Diego Maradona, Juan Roman Riquelme, Lionel Messi or Sergio Aguero – and Dybala is no exception. The Juventus forward is one of the few who is talented enough to be a superstar in his own right, however.
Real Madrid want a Galactico signing in the summer and Dybala is an early frontrunner, while Barcelona's technical secretary has already admitted an admiration for 23-year-old. A bidding war between the La Liga giants would surely go beyond £100m – even if the brilliant forward is yet to agree a new deal with the Old Lady. His current contract runs until 2020.
However, it’s hard to see a place for the tricky forward at the Camp Nou unless Neymar leaves, while Real Madrid will be confident of catching an even bigger fish. What's more, Dybala has said he is happy at Juve. For now.
7. Ousmane Dembele
The 19-year-old winger arrived in the summer as part of a youth recruitment drive at Borussia Dortmund but he is already among the best players in the Bundesliga and indispensable to his club.
Judging by his first handful of appearances for France, he will prove equally important for his country. Capable of playing across midfield or the frontline, Dembele is destined for the very top and Dortmund have been forced to sell their stars in the past, often to rivals Bayern Munich.
Dembele has already said he wants to play for Barcelona and it seems a case of 'when' rather than 'if' he will leave BVB for a monstrous fee. If he continues his current trajectory, that could be sooner than expected.