Football's 50 top transfer window targets (PHOTOS)

Edinson Cavani
Age: 26­
Club: Napoli
Approx value (source: transfermarkt.com): £48.5m
Profile: There appears little doubt that the Uruguay striker will be leaving Naples this summer. His profile was already high but then he finished as Serie A's top scorer with 29 goals and now most of the big guns are chasing his signature, with Manchester City, Chelsea and PSG thought to be particularly keen on the player.

Robert Lewandowski
Age: 24
Club: Borussia Dortmund
Approx value (source: transfermarkt.com): £24.5m
Profile: The Pole has established himself as one of the best strikers in Europe, with his return of 36 goals in 49 games this season highlighting why Bayern Munich are so determined to sign him. With a year of his contract at Dortmund remaining, Lewandowski looks set to move this summer, with Munich the most likely destination. However Manchester United are known to also be long-term admirers of the player.

Nemanja Matic
Age: 24
Club: Benfica
Approx value (source: transfermarkt.com): £12.5m
Profile: Known as 'The Spider' due to his rangy tackling abilities, the Serbia midfielder has become one of the most talked about players in Europe. Matic joined Benfica from Chelsea in 2011 and is heavily linked with a return to the Premier League, with Manchester United said to be keen on him.

Christian Eriksen
Age: 21
Club: Ajax
Approx value (source: transfermarkt.com): £14m
Profile: With just a year of his contract at Ajax remaining, it seems almost certain that the highly-rated Danish playmaker will leave Amsterdam this summer. Eriksen has been linked with a host of clubs having become the youngest player to participate at the 2010 World Cup, with Borussia Dortmund thought to be the frontrunners for his signature.

You may look at the other 46 players here .

Source: The Guardian