Fernando Torres – £50m (Last played well before the summer. Has 9 goals in 23 league games this season)
Andy Carroll – £35m (11 goals in 20 games so far this season. During his last stint in the Premier League, he scored 3 goals in 14 games)
David Villa – £34m (scored an average of 0.7 goals per game over 5 years at Valencia. Has scored 14 goals in 18 games for Barcelona this season)
Javier Hernandez – £6m (only Robin van Persie and Dimitar Berbatov have more goals per minute this season)

Value equations – Looking at signings over the past 3 years to compare where value in the market can be found.

Mesut Özil (£12m) + Sami Khedira (£12.5m) + Rafael Van der Vaart (£8m) + Javier Hernandez (£6m) = £38.5m VS Andy Carroll = £35m

Samir Nasri (£12.5m) + Gareth Bale (£10m) + Wesley Sneijder (£12m) + Kevin Nolan (£4m) + Marouane Chamakh (free transfer) + Rafael Van der Vaart (£8m) = £46.5m VS Charlie Adam (£14m) + Andy Carroll (£35m) = £49.