4) Kalvin Phillips (£50m to £60m) to Manchester City
The England international has two years left on his contract at Leeds but talks about extending his stay at Elland Road have stalled, with the player said to be open to leaving his hometown club.
Rivals Manchester United and West Ham have been mentioned as potential suitors but Manchester City are the team who are favourites for his signature, as they look to find a replacement for their captain Fernandinho, who is leaving the Etihad this summer.
