Here, we take a look at the top 10.

1. Gareth Bale (£86 million, Tottenham to Real Madrid, 2013)

The Welshman became the world’s most expensive player last summer with his move to Madrid. Despite a slow start thanks to a preseason injury, Bale went on to score 22 goals in 40 appearances in his first season, with 16 assists.

2. Cristiano Ronaldo (£80 million, Manchester United to Real Madrid, 2009)

Ronaldo’s five seasons at Madrid have been nothing other than a success. As well as guiding his team to ’La Decima’ this season, in five years the Portuguese star has scored 223 goals in just 208 appearances.

3. Luis Suarez (£75 million, Liverpool to Barcelona, 2014)

The controversial striker this month completed his ’dream’ move to Spain after his 31 goals last season almost brought Liverpool their first title in 24 years. His appetite for biting people, though, means he won’t be seen in a Barcelona shirt until late October thanks to a four-month ban.

4. James Rodriguez (£63 million, Monaco to Real Madrid, 2014)

The undoubted star of this year’s FIFA World Cup, Rodriguez has completed his transfer to the Champions League winners one year after moving to Monaco. Los Blancos will be hoping that the Colombian replicates the form he showed this summer on a regular basis.

5. Kaka (£56 million, AC Milan to Real Madrid, 2009)

Kaka’s move to Madrid made him the world’s most expensive player. That Ronaldo surpassed that fee just weeks later effectively summed up Kaka’s time in Spain, with the Brazilian overshadowed by Ronaldo in every respect. He managed 28 goals in 110 appearances and can now be found playing for Orlando City.

6. Edinson Cavani (£55 million, Napoli to PSG, 2013)

Cavani moved to PSG after scoring 78 goals in three seasons at Napoli. The 27-year-old striker has not fully replicated his form for the French champions, but still managed 22 goals in 39 appearances last season.

7. Radamel Falcao (£51 million, Atletico Madrid to Monaco, 2013)

Falcao completed his big-money move after scoring 32 goals for Atletico Madrid the previous season. His first year in France was blighted by injury, with anterior cruciate ligament damage suffered in January ruling him out of the rest of the campaign and the summer’s World Cup.

8. Fernando Torres (£50 million, Liverpool to Chelsea, 2011)

Roman Abramovich broke the British transfer record by signing Torres, but that is the only thing the Spaniard’s three years in London will be remembered for so far. The striker has been largely considered a flop for Chelsea, scoring 46 goals in 172 appearances.

8. David Luiz (£50 million, Chelsea to PSG, 2014)

Luiz became the world’s most expensive defender after his move this summer, and will partner compatriot Thiago Silva in PSG’s defence. He will be hoping to put his performances in this year’s World Cup out of his mind after indifferent displays for the hosts.

10. Neymar (£49 million, Santos to Barcelona, 2013)

A transfer deal shrouded in controversy, Neymar originally moved to Barcelona in a deal worth £49 million last summer. Recent revelations have shown numerous add-ons in the contract worth millions of pounds. On the field, the Brazilian had an indifferent first campaign, managing just 13 goals in 37 appearances.