3. David Luiz to Chelsea: £32m
The man once described by Gary Neville as “being controlled by a 110-year-old on a PlayStation” is set to return to Chelsea after two years away at PSG.
However, French journalist Julien Laurens did not see the romance of the reunion, telling BBC Radio 5 Live that he was “a liability more than anything else” for the Paris side, and “probably coming back a worse player than when he left”. Chelsea may regret paying £11m more for his services than they did the first time.