4) Memphis Depay (PSV Eindhoven to Manchester United)
The Dutchman has enjoyed a wonderful year but let’s not get ahead of ourselves, he’s no world-beater yet. Lazar Markovic, Alberto Moreno and Divock Origi all enjoyed success before joining Liverpool, but these young players need time to develop and improve. If missing out on him means we get an established star then it’ll be worth it.
3) Willian (Anzhi Makhachkala to Chelsea, 8 goals in 86 games)
Chelsea have a wealth of options in their attacking midfield positions, with Eden Hazard, Oscar and Juan Mata all at the club already when Willian arrived. It would be unfair to call him a failure at Stamford Bridge – he’s played an important part in them winning the double this year – but we wouldn’t take him over Coutinho, would we?