#3. Cristiano Ronaldo: £80 million
The Portugal international enjoyed a glittering seven-year spell with Manchester United where he won league titles, FA Cups and the Champions League once. However, after fulfilling his goals with the Red Devils, Ronaldo signed for Real Madrid in the summer of 2009 for a then world record fee of 83.7 million pounds. Quite clearly, Madrid have enjoyed a great return to their investment with the star striker averaging fifty goals a season and lifting the Champions League twice. His career is nearing its twilight years but it’s quite clear that Ronaldo is far from done with the game and is going to be at the peak of his powers for at least a couple of years.