
Age 21
Price £40m
The Belgian has had an outstanding season in France, contributing 20 goals and 15 assists for Lille. In what is likely to be his final game for the club, he scored a hat-trick against Nancy, before frustrating everybody by refusing to reveal where he would be playing his football next season, although it is likely to be in Manchester
Who might be after him: Chelsea, Manchester City, Manchester United, Real Madrid Photograph: Denis Charlet/AFP/Getty Images

Age 20
Price £40m
The highly-coveted Brazilian was named the South American Footballer of the Year in December and led Santos to the final of the Fifa Club World Cup, where they lost 4-0 to Barcelona. He is thought to favour a move to Barcelona ahead of their rivals Real Madrid
Who might be after him: Barcelona, Real Madrid Photograph: Shaun Botterill - FIFA/FIFA via Getty Images

Age 23
Price £20m
The Japanese attacker has had another excellent season for Borussia Dortmund, and Manchester United manager Sir Alex Ferguson watched him star in the German Cup final win over Bayern Munich
Who might be after him: Manchester United Photograph: Patrik Stollarz/AFP/Getty Images

Age 19
Price £35m
The highly-rated youngster recently signed a new contract at Dortmund, but could be tempted by an offer from England or Spain
Who might be after him: Arsenal, Chelsea and Real Madrid Photograph: Alex Grimm/Bongarts/Getty Images

Age 28
Price £30m
The Dutchman scored 37 goals for Arsenal last season, but is yet to commit to a new contract. With only one year left on his current deal, Arsenal are desperate for their captain to put pen to paper – if he doesn’t, he will have plenty of suitors, both in England and abroad
Who might be after him: Barcelona, Juventus, Manchester City, Real Madrid Photograph: Paul Ellis/AFP/Getty Images

Age 30
Price £20m
The Brazilian has struggled with injuries during his time in Madrid and he is lower down the pecking order than Mesut Özil. After three fitful years in Spain, he could decide to leave
Who might be after him: Arsenal, Málaga, Milan, PSG Photograph: Jasper Juinen/Getty Images

Age 24
Price £30m
The Argentinian had another productive season in front of goal for Real Madrid, but José Mourinho tends to prefer Karim Benzema up front in the big games. Manchester City is one possible destination
Who might be after him: Juventus, Manchester City, Milan, PSG Photograph: Cesar Manso/AFP/Getty Images

Age 34
Price Free transfer
Didier Drogba's final act in a Chelsea shirt was to score the penalty that won them their first ever Champions League. With that milestone achieved, the Ivorian has decided to leave Stamford Bridge. A big-money move to China looks likely, but there will be plenty of big clubs around Europe looking to snap him up
Who might be after him: Barcelona, Marseille, PSG, Shanghai Shenhua Photograph: John Macdougall/AFP/Getty Images

Age 28
Price £25m
The Spaniard has mostly struggled at Stamford Bridge, although he has improved lately, and could be set to leave this summer after being named on the bench in the Champions League final
Who might be after him: Atlético Madrid, Málaga, PSG Photograph: Darren Walsh/Chelsea FC via Getty Images

Age 25
Price £40m
After a difficult season in England, the Uruguayan may look to move abroad. Liverpool’s failure to qualify for the Champions League could sway his decision
Who might be after him: Inter, PSG, Real Madrid Photograph: Glyn Kirk/AFP/Getty Images

Age 27
Price £15m
The defender, ahem, right, is thought to be unsettled by Liverpool’s failure to qualify for the Champions League
Who might be after him: Juventus, Milan, PSG Photograph: Michael Steele/Getty Images

Age 27
Price £20m
Inter are not in the Champions League next season and he was close to leaving last summer
Who might be after him: Arsenal, Chelsea, Manchester United Photograph: Alberto Pizzoli/AFP/Getty Images

Age 26
Price £20m
Despite scoring City’s second goal against QPR on the final day of the season, Roberto Mancini is said to be ready to allow the Bosnian to leave. After Mario Gomez’s waywardness in the Champions League final, Bayern could be tempted
Who might be after him: Bayern Munich, Milan Photograph: Clive Brunskill/Getty Images

Age 22
Price £50m
Tottenham may struggle to hold on to the Welshman without Champions League football next season – many clubs will be after him this summer
Who might be after him: Barcelona, Manchester City, Real Madrid, PSG Photograph: Andrew Yates/AFP/Getty Images

Age 26
Price £40m
Like Bale, the diminutive Croatian may be convinced to leave Tottenham for a club in the Champions League. He nearly left last summer and Manchester United could do with his creativity in midfield
Who might be after him: Chelsea, Manchester United, Manchester City Photograph: Mike Hewitt/Getty Images

Age 26
Price £40m
The striker has only spent one season in Spain but caught the eye with his match-winning display in the Europa League final
Who might be after him: Chelsea Photograph: Clive Rose/Getty Images

Age 25
Price £30m
After four years at Porto, the powerful Brazilian has been linked with Chelsea repeatedly this season
Who might be after him: Chelsea Photograph: AFP/AFP/Getty Images

Age 21
Price £15m
The defensive midfielder is said to be close to joining Arsenal, who need to tighten up defensively
Who might be after him: Arsenal Photograph: Damien Meyer/AFP/Getty Images

Age 25
Price £40m
The Uruguayan impressed for Napoli in the Champions League, particularly against Chelsea and Manchester City, but the Neopolitans are not in next year’s competition
Who might be after him: Chelsea, Manchester City Photograph: Filippo Monteforte/AFP/Getty Images

Age 27
Price £25m
The tricky Argentinian may be looking for a new challenge and has indicated he a desire for a move away from Napoli, who are not in the Champions League next season
Who might be after him: Chelsea, Manchester City Photograph: Alberto Pizzoli/AFP/Getty Images

Age 28
Price £15m
There is no place for the Togolese at Manchester City, who spent last season on loan at Tottenham. Harry Redknapp will probably want to take him to White Hart Lane again, but would he favour a permanent move somewhere?
Who might be after him: Milan, Tottenham Photograph: Clive Rose/Getty Images

Age 21
Price £10m
The Canadian youngster was a rare positive for Blackburn in their disastrous season. After relegation from the Premier League, Blackburn will certainly lose Hoilett, who scored seven goals last season.
Who might be after him: Arsenal, Liverpool, Tottenham Photograph: Chris Brunskill/Getty Images

Age 21
Price £10m
The former Crystal Palace player improved immeasurably as the season progressed, adding goals and assist to his undoubted talent. A strong dribbler who is blessed with pace and skill, Wigan will be braced for big bids for him
Who might be after him: Arsenal, Everton, Liverpool, Tottenham Photograph: Julian Finney/Getty Images

Age 24
Price £7m
The Argentinian forward scored 19 goals for Anderlecht last season, becoming the side’s key player after the sale of Romelu Lukaku to Chelsea. He is uncapped by Argentina, but could be a cheap option for Arsenal
Who might be after him: Arsenal Photograph: Photonews/Photonews via Getty Images

Age 25
Price £18m
The French forward, above centre, scored 25 goals last season to help Montpellier to the league title. His form has earned him a call-up to the France side and there will be a few clubs looking to nab him from the French champions
Who might be after him: Arsenal, Bayern Munich, Liverpool Photograph: Pascal Parrot/Reuters

Age 31
Price £12m
The Bulgarian is deemed surplus to requirements at Old Trafford and has been told he can leave. Would former club Tottenham be interested or could a return to Germany be on the cards?
Who might be after him: Bayer Leverkusen, Bayern Munich, Schalke, Tottenham Photograph: Laurence Griffiths/Getty Images

Age 27
Price £35m
The forward was a key member of Athletic’s journey to the Europa League final and the Basques will no doubt be offered massive fees for him. A good Euro 2012 for Spain may send his value skywards
Who might be after him: Barcelona, Chelsea, Manchester City, Real Madrid Photograph: Felix Ausin Ordonez /Reuters

Age 22
Price £15m
The Moroccan was a key figure in Montpellier’s league title triumph and has attracted interest from England
Who might be after him: Arsenal, Liverpool, Manchester City Photograph: Boris Horvat/AFP/Getty Images

Age 19
Price £20m
It may be difficult to tempt the Spanish youngster away from Athletic Bilbao, but his impressive displays in the Europa League will mean they have a fight on their hands to keep him
Who might be after him: Barcelona, Málaga, Manchester United Photograph: Luis Tejido/EPA

Age 23
Price £15m
The Dutch striker scored 25 goals as Sporting made it to the semi-final of the Europa League. Capable of dropping deep and shooting from long range, he would be a useful addition for a number of sides
Who might be after him: Chelsea, Liverpool, Manchester United, Newcastle, Tottenham Photograph: Miguel Riopa/AFP/Getty Images

Age 32
Price £5m
The man who scored both of Inter’s goals in the 2010 Champions League final, he would be a canny addition for any side in need of a new striker. Although he is the wrong side of 30, he remains a sharp striker and may be looking to leave Inter given they are not in the Champions League
Who might be after him: Liverpool, Juventus, Málaga, Tottenham Photograph: Filippo Monteforte/AFP/Getty Images

Age 23
Price £25m
The speedy Poland striker fitted Dortmund’s counter-attacking style perfectly last season and his instinctive winner against Bayern Munich all but sealed the Bundesliga title. Dortmund will be desperate to hold on to him, but could they be tempted by a big offer?
Who might be after him: Manchester United, Tottenham Photograph: Thomas Peter/Reuters

Age 26
Price £10m
The Spanish midfielder starred for newly-promoted Rayo, but would they be able to resist if a big club came calling?
Who might be after him: Manchester United Photograph: J.J. Guillen/EPA

Age 26
Price £25m
Valencia tend to sell at least one of their star players and each summer and who better fits the bill than a player who scored 27 goals last season? A good Euro 2012 for Spain may hasten his departure
Who might be after him: Chelsea, Liverpool, Málaga, Tottenham Photograph: Foto Huebner/dpa/corbis

Age 23
Price £20m
The Spaniard has been in flying form for Valencia and Spain, and Barcelona need a new left-back. He could fit the bill. Manchester United are also said to be interested
Who might be after him: Barcelona, Manchester United Photograph: Dani Pozo/AFP/Getty Images

Age 24
Price £25m
The winger, suited to a role on the left, caught the eye for Benfica in the Champions League and has been linked with a move to Manchester United
Who might be after him: Manchester United Photograph: Luis Forra/EPA

Age 23
Price £25m
Originally a midfielder, he has been converted into a centre-back by Marcelo Bielsa this season and helped his side reach the Europa League final. Elegant and classy, he would be a brilliant signing for any side
Who might be after him: Chelsea, Manchester United, Real Madrid Photograph: Scott Heavey/Getty Images

Age 25
Price £15m
The Belgian centre-back has helped Ajax to two league titles in two years. If he joins Arsenal he could link up with Thomas Vermaelen, although he appears to be set on a move to Tottenham
Who might be after him: Arsenal, Tottenham Photograph: VI-Images via Getty Images

Age 27
Price £12m
The Brazilian has been troubled by injuries this season, but with Villarreal having been relegated from La Liga, he represents a bargain. Tricky, fast and a cool finisher
Who might be after him: Galatasaray, Málaga, Valencia, Tottenham Photograph: Jose Jordan/AFP/Getty Images

Age 21
Price £12m
An exciting winger, the French youngster has been a revelation for Real Sociedad. Known for his skill, pace and dribbling, he could be a shrewd signing
Who might be after him: Liverpool, Manchester United Photograph: Juan Herrero/EPA

Age – 25
Price £30m
The Brazilian struggled in defence for Chelsea in the first half of the season, but improved gradually and excelled in the Champions League final. However he could be tempted by interest from Barcelona
Who might be after him: Barcelona Photograph: Tom Jenkins for the Guardian

Age 29
Price £15m
The American had a brilliant season for Fulham, scoring 23 goals for the west Londoners, who may struggle to keep a player who can play through the middle or on the flanks. Manchester United are keeping an eye on him, but could a move to Italy appeal?
Who might be after him: Arsenal, Manchester United, Roma Photograph: Nigel French/PA

Age 23
Price £12m
The Belgian midfielder had a fine first season in Portugal but that may just prompt a move elsewhere. Manchester United need a new midfielder, while Chelsea have shown an interest in a player they faced in the Champions League
Who might be after him: Chelsea, Manchester United Photograph: Patricia De Melo Moreira/AFP/Getty Images

Age 26
Price £15m
Neat and tidy in possession, the Brazilian is a good passer and has a powerful, accurate shot. Lazio missed out on Champions League football which could lead to his departure, although he has not quite lived up to his early promise yet
Who might be after him: Arsenal, Juventus Photograph: Ettore Ferrari/EPA

Age 27
Price £7m
The Newcastle striker, who scored 16 goals last season, has a release clause in his contract that interested clubs may trigger. However they may be put off by his poor form in front of goal in the second half of season, plus his troublesome knee
Who might be after him: Arsenal, Chelsea, Tottenham Photograph: Tony O'Brien/Action Images

Age 25
Price £15m
The midfielder has been a revelation in his two seasons at Newcastle, but his performances are likely to attract suitors. Without Champions League football, could Newcastle convince him to stay? Tough and combative, he would strengthen any Premier League midfield
Who might be after him: Arsenal, Chelsea Photograph: Lee Smith/Action Images

Age 22
Price £10m
The Icelandic midfielder impressed while on loan at Swansea City, but the Welsh side will probably not be able to sign him on a permanent basis given how excellent he was. Sigurdsson could either stay in Germany, or move to a big Premier League side
Who might be after him: Arsenal, Bayern Munich, Borussia Dortmund, Liverpool, Manchester United, Newcastle, Tottenham Photograph: Lars Baron/Bongarts/Getty Images

Age 27
Price £10m
The left-back had another fine season, defending well and scoring five goals from left-back for Everton. Bayern Munich have been linked in the past, while Manchester United are known admirers
Who might be after him: Manchester United, Bayern Munich Photograph: Laurence Griffiths/The FA via Getty Images

Age 27
Price £25m
Barcelona have been linked with the Brazilian, who scored at Camp Nou in September, since last summer and with Milan having failed to win anything this season, he may decide it is time to move on
Who might be after him: Barcelona, Manchester City Photograph: Valerio Pennicino/Getty Images

Age 28
Price £30m
Despite returning to Manchester City for the run-in, it would not be a surprise if he tries to leave again this summer. While he talks about wanting to be closer to Argentina, a move to a club on the continent could be on the cards – especially if City do sign Robin van Persie
Who might be after him: Inter, Juventus, Málaga, Milan, PSG Photograph: Ian Kington/AFP/Getty Images