Only 10 players in world football are valued at over €100 million (£87m) and at least two members of the select group are transfer targets for Manchester United and Liverpool.
United and Liverpool have enjoyed differing fortunes this season but both look set for busy summers in the transfer market.
Erik ten Hag has done an impressive job since becoming United manager last summer, improving his side's performances and ending a seven-year trophy drought.
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However, if some of United's recent performances - such as the 2-0 defeat to Newcastle on Sunday - are anything to go by, then reinforcements will be needed in the summer.
Liverpool have become accustomed to fighting for Premier League titles under Jurgen Klopp but they have really struggled this term.
The Reds' woeful away form has left them eighth in the standings, with Klopp promising supporters that a summer rebuild is coming.
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If either of the two north-west rivals are going to get their targets this summer then they are going to have to part with some serious cash.
That's because, according to Transfermarkt, two of the players linked with United and Liverpool are worth over €100m.
Paris Saint-Germain striker Kylian Mbappe is top of the pile, with his value listed at a staggering €180m (£157m).
The Frenchman signed a new contract at PSG less than a year ago but throughout this season there have been reports that he is unhappy.
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Mbappe has held talks with Liverpool in the past but it seems unlikely that Klopp's side will be in a position to sign him this summer.
Manchester City goal machine Erling Haaland is next on the list at €170m (£148m) but there is more chance of the 22-year-old never scoring again than him joining either of City's rivals.
English midfield sensation Jude Bellingham has been heavily linked with a move to Anfield but Liverpool might have to cough up at least €120m (£104m) to sign him from Borussia Dortmund.
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Real Madrid, City and United are interested in the 19-year-old and Liverpool's likely absence from next season's Champions League could count against them.
Real Madrid winger Vinicius Junior has the same value, after playing a key role in Los Blanco's La Liga and Champions League successes in recent times.
Bayern Munich attacker Jamal Musiala is next on the list with a reported value of €110m (£96m), such has been his remarkable rise to stardom over the last few seasons.
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English youngsters Bukayo Saka and Phil Foden share the same value, unsurprising given their elite talents.
Arsenal's Saka will be a contender for PFA Player of the Year, while Foden has returned to his best form in recent months following a post-World Cup dip.
Rounding out the top 10 are Real Madrid midfielder Federico Valverde, Barcelona wonderkid Pedri and Napoli striker Victor Osimhen, all worth €100m (£87m).
There is little chance of either Valverde or Pedri leaving Spain but Osimhen is a prime target for United.
While United are interested in Harry Kane, 24-year-old Osimhen represents more of a long-term option.
However, having scored 29 goals in 34 games in all competitions this term, Napoli could demand far more than £87m.
Topics: Manchester United, Liverpool, Jude Bellingham, Jurgen Klopp, Erik Ten Hag, Victor Osimhen, Harry Kane, Premier League