Transfer analysis: The 30 most sought after players this summer, including Diego Costa, Fernando Torres and Luke Shaw

We take a look at the players likely to be filling the back pages when the transfer window re-opens

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The season might not be over but already teams will be looking ahead to the next and working out how their squads can be improved over the summer.

With it emerging today that Tottenham have opened talks over the transfer of Chelsea striker Romelu Lukaku, it's clear teams aren't hanging around.

The traditional power-house teams like Manchester United, Real Madrid and Barcelona (if they're allowed to get involved) will find that there are numerous new-money teams competing for the biggest names. Monaco, PSG and Manchester City will be just some of the clubs vying for the best talent in football.

But who are the most in demand players, the players that could might just be the difference between reaching a final and winning it?

Here, we guide you through the big names that could be set for a move this summer...