The last player to be signed in exchange for at least 100 million euros was Mykhaylo Mudryk, who has joined Chelsea from Shakhtar Donetsk this January.
Meanwhile, there are a few candidates to become the next 100m-plus move during the current transfer window, or in the summer.
Prodigies such as Jude Bellingham, Josko Gvardiol and Enzo Fernandez stood out in the 2022 World Cup and their performances are expected to earn them a big move soon.
Jude Bellingham (Borussia Dortmund)
The Englishman is expected to be the big move of the summer, with Real Madrid, Liverpool and Manchester City being the main candidates to land the Dortmund midfielder.
It is uncertain which will be the price tag that the Bundesliga club will set on him, but they are expected to earn more than 100m euros.
Enzo Fernandez (Benfica)
The Argentine midfielder has shined at a Benfica side who top the table and will reach the Champions League quarter-finals if they beat Club Brugge in the Round of 16.
Although there was interest in him from Chelsea in January, Fernandez will not depart before the summer, with his buyout clause being set at 120m euros.
Khvicha Kvaratskhelia (Napoli)
The Napoli star has stolen the limelight for the Serie A leaders, as he has recorded nine goals and 10 assists so far this season.
Several teams are monitoring Kvaratskhelia, whose contract runs until 2027. However, both his and the club’s desire is to stay put at Napoli.
Victor Osimhen (Napoli)
A teammate of Kvaratskhelia, the Partenopei striker has 12 goals in 14 games. He cost Napoli 50m euros and he is currently valued at more than 100m euros. His contract expires in 2025 and Osimhen has already been linked with teams such as Bayern Munich or Manchester United.
Rafael Leao (AC Milan)
The AC Milan forward has been shining again this season, as he has already managed nine goals and nine assists thus far. His contract ends in 2024, but the club are close to extending his current deal, one which includes a 150m euro buyout clause.
Declan Rice (West Ham)
The West Ham captain is the leader of the London-based side at the age of 24, having already played 250 games for the Hammers and the English national team.
His contract runs until 2024, but he could depart the club in the summer as several potential suitors have been monitoring his situation.
Josko Gvardiol (RB Leipzig)
The Croatia international stood out for his speed, character, aerial play and anticipation in the 2022 World Cup. His team turned down an 80m euro bid made by Chelsea back in August.
Harry Kane (Tottenham)
The oldest player on the list, Kane is 29 years old but there is still time to make a big move. His contract runs until 2024 and this summer would be ideal for Spurs to cash in on him to avoid losing him on a free transfer. Kane, who has attracted interest from Manchester United, has scored 17 goals this season.
Dusan Vlahovic (Juventus)
He kicked off 2022 with some impressive displays for Juventus, who paid almost 80m euros to lure him to Turin from Fiorentina. Potential suitors will have to spend 110m euros to sign him from the Old Lady, with Arsenal and Chelsea having placed him on their radars.
Goncalo Ramos (Benfica)
The 21-year-old striker stole the spotlight in the 2022 World Cup with his hat-trick in Portugal’s game against Switzerland.
He has scored 17 goals this season, but Benfica are in no rush to cash in on him, with his buyout clause being set at 120m euros.
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