SAMUEL ETO'O (BARCELONA)
The three-time African Player of the Year is one of the most revered forwards in the world, boasting lightning pace and clinical finishing. His future at the Nou Camp remains uncertain following a public fall-out with manager Frank Rijkaard and team-mate Ronaldinho in February, and he has been strongly linked with a move to England should he leave the Spanish champions. Manchester United and Liverpool appear the most likely destinations, but Eto'o would not come cheap, with Barcelona likely to demand a fee of at least £25 million.

DAVID VILLA (VALENCIA)
The 25-year-old Spaniard is one of the hottest properties in Europe at the moment, following prolific spells with Real Zaragoza and Valencia. Has also made an immediate impact on the international stage, establishing himself as a regular fixture in Luis Aragones'Spain side. Linked with moves to Chelsea and Liverpool, despite frequently stating a desire to remain with Valencia.

GARETH BALE (SOUTHAMPTON)
At just 17 years of age, Bale is already a permanent fixture in the Welsh national side, and has attracted the attention of several top Premiership clubs. Loves to get forward from left-back and provides a potent threat from set-pieces. Became the second youngest player to play for Southampton, behind Theo Walcott, and is hotly-tipped to follow his former team-mate into the Premiership this summer, with Manchester United and Tottenham Hotspur reportedly leading the race.

FERNANDO TORRES (ATLETICO MADRID)
The young Spaniard has been linked with a move to a major European club for some time, but has so far remained loyal to Atletico Madrid. However, many believe that the time has arrived for Torres to move on, and several Premiership clubs are likely to be in the race for his signature should he decide to leave the Spanish capital. Admired for his pace and finishing ability and at just 23, he may well have his best years ahead of him.

FRANCK RIBERY (MARSEILLE)
The 24-year-old Frenchman has been spoken of in the media as a potential successor to Zinedine Zidane, following a string of impressive performances for the French national side. Can play either as an attacking midfielder or as a winger and possesses plenty of pace and trickery. Expected to leave Marseille in the summer, and Arsene Wenger is known to be a keen admirer, although the Arsenal boss may face competition from Manchester United, AC Milan and Real Madrid.

MICAH RICHARDS (MANCHESTER CITY)
Versatile youngster who has played most of his career at right-back, but is equally comfortable in the centre of defence or in a midfield role. Still only 18, he became England's youngest defender when he made his international debut against Holland in November last year, and he has been tipped as Gary Neville's long-term successor in the England side.

DIMITAR BERBATOV (TOTTENHAM)
The Bulgarian striker has made an immediate impression on the Premiership and was named in the PFA Team of the Season last month. Has scored 22 goals in all competitions so far this season, but has also received plaudits for his all-round game, having contributed numerous assists for team-mates. Berbatov is already a crowd favourite at White Hart Lane, but may be tempted to move on in search of trophies. However, Spurs' boss Martin Jol has insisted that the Bulgarian will not be leaving in the summer, and it would surely take a huge offer to prise him away from North London.

CARLOS TEVEZ (WEST HAM)
Despite the controversy surrounding his transfer to West Ham, there can be no doubting the spectacular contribution of the Argentinian on the pitch in recent weeks. His performances have almost single-handedly dragged the Hammers to the brink of safety and are sure to have attracted the attention of the top Premiership clubs.

MICHAEL OWEN (NEWCASTLE)
Despite Freddy Shepherd's recent plea for Owen to "show some loyalty" to the Tyneside club, the England striker would find it tough to resist if a big club came calling in the summer. His pedigree at Premiership level is unquestionable, although a lot depends on whether he can prove his fitness after such a long spell on the sidelines.

STEVE SIDWELL (READING)
The midfielder has won a host of admirers as part of the Reading side that has performed so impressively this season. Will be out of contract in the summer and Royals boss Steve Coppell has indicated that Sidwell is unlikely to stay at the Madejski beyond this season. Has been linked with moves to numerous Premiership clubs, including Newcastle, Tottenham and Chelsea.