Football: Europe’s top 40 summer transfer targets With the summer transfer merry-go-round under way, we take a look at the most likely movers and their potential suitors Tweet Cristiano Ronaldo His flirting with Madrid ended after Real's new president, Florentino Pérez, offered Manchester United a world record fee for the winger Destination Real Madrid Fee £80m Photograph: Neal Simpson/EMPICS Sport Kaka The 2007 world and European footballer of the year has left Milan for RealDestination Real Madrid Fee £56m Photograph: Giuseppe Cacace/AFP/Getty Images Franck Ribéry Bayern Munich's new manager, Louis van Gaal, has declared his intention to keep hold of his playmaker, but the French winger is expected to leave Germany in a big-money move Possible destinations Chelsea, Real Madrid, Manchester United Value £40m Photograph: Vladimir Rys/Bongarts/Getty Images David Villa Valencia's financial difficulties mean the Spanish club are certain to cash in on their biggest assets, of which Villa is top of the list. Considered as good as Fernando Torres in his homeland, the top clubs in Spain and England are thought to be lining up bidsPossible destinations Chelsea, Real Madrid, Barcelona, Liverpool Value £40m Photograph: AFP/Getty Images Carlos Tevez The Argentina international opted to join Manchester United's rivals City after deciding not to extend his stay at Old Trafford Destination Manchester CityFee £25.5m Photograph: Adrian Dennis/AFP/Getty Images Karim Benzema Having consistently performed for Lyon since debuting in 2005, Real Madrid finally took a punt on the Frenchman Destination Real Madrid Fee £30m Photograph: Valery Hache/AFP/Getty Images Zlatan Ibrahimovic Described by one Italian journalist as 'half ballerina, half gangster' the volatile Swedish international helped fire Inter to last season's Serie A title with 25 goals, a record which persuaded Barcelona to shell out £40m and Samuel Eto'o for his services Destination Barcelona Fee £40m + Samuel Eto'o Photograph: Giuseppe Cacace/AFP/Getty Images Samuel Eto'o The striker who scored the first goal for Barcelona in the Champions League final was about to enter the last year of his contract. He rejected a huge offer from Manchester City and has moved to Inter in a deal which saw Zlatan Ibrahimovic go the other way Destination Inter Fee £17.3m Photograph: Filippo Montef0rte/AFP/Getty Images David Silva Another likely to leave Valencia, the attacking midfielder is seen by the Liverpool manager, Rafael Benítez, as a perfect fit for his side. But Benítez is not the only onePossible destinations Liverpool, Chelsea, Real Madrid, Manchester City Value £25m Photograph: Susana Vera/Reuters Emmanuel Adebayor Chelsea and Milan were interested in the Togo striker after Arsène Wenger said he would listen to offers. But the only club to make an offer were Manchester City and the Arsenal striker became the latest player to join Mark Hughes' side Destination Manchester City Fee £25m Photograph: Diego Tuson/AFP/Getty Images Xabi Alonso The midfielder's protracted return to Spain was sealed when Real Madrid finally agreed to meet Liverpool's asking price Destination Real Madrid Fee £30m Photograph: Carl Recine/Action Images Antonio Valencia The talented and versatile winger has impressed since arriving in England in 2006, becoming a key figure for both Wigan and Ecuador. He has big boots to fill at Manchester United after his £16m move Destination Manchester United Fee £16m Photograph: Mike Egerton/EMPICS Sport Diego Forlan The Uruguayan has come a long way since his days as an object of ridicule at Manchester United. Despite finishing top scorer in La Liga this season with 32 goals for Atletico Madrid, he has not yet been the subject of any bids and his agent insists he would be happy to stay put Possible destinations Real Madrid, Man City, Barcelona Value £20m Photograph: Pedro Armestre/AFP/Getty Images Philipp Lahm Juventus are in the market for a left-sided defender and have pencilled the 25-year-old Bayern Munich full-back's name high on their shopping list. Contracted at the Allianz Arena until 2012, Lahm has shown no inclination to leave Possible destinations Juventus, Barcelona, Liverpool Value £20m Photograph: Alexander Hassenstein/Bongarts/Getty Images Roque Santa Cruz Manchester City's arduous pursuit of the Paraguay striker ended when Mark Hughes splashed out £17m to sign him from Blackburn Destination Manchester City Fee £17m Photograph: Paul Ellis/AFP/Getty Images Sergio Aguero The Argentine striker has been linked with a move to about 10 Premier League clubs, but Atletico Madrid, who have qualified for the Champions League again next season, have stressed they are unwilling to sellPossible destinations Arsenal, Manchester City, Chelsea Value £40m Photograph: Pedro Armestre/AFP/Getty Images Rafael van der Vaart Van der Vaart arrived at Real to shore up a midfield depleted after injury to Wesley Sneijder. The two also played together at Ajax and they can now anticipate joint exits from the Bernabeu. The Dutch star has a proven record in Germany and scored 29 goals at Hamburg, explaining why Van Gaal wishes to preserve the double actPossible destinations Bayern Munich, Stuttgart, Ajax, Milan Value £10m Photograph: Jasper Juinen/Getty Images Alexandre Pato It would be a surprise if Milan were to let this talented 19-year-old Brazilian leave, but rumours are rife that Carlo Ancelotti would like to bring him to London. If it emerges Milan might sell, other clubs are sure to make bids Possible destinations Chelsea, Manchester City Value £25m Photograph: Andreas Solaro/AFP/Getty Images Wesley Sneijder The second of the Dutch trio now out of favour at the Bernabeu, Sneijder was frustrated through injury and poor form last season. New Bayern coach Louis van Gaal is reported to be pursuing his 24-year-old compatriot, who Real may attempt to offer as part of a deal for Franck Ribery Possible destinations Bayern Munich, Juventus Value £15m Photograph: Denis Doyle/Getty Images Philippe Mexes The France international has become integral to the Giallorossi since joining from Auxerre in 2004, and has been linked with Milan consistently for the past year or so. The solid defender has proved the redeeming feature of a Roma defence that conceded 61 goals in 38 league games this campaign and could be tempted away as a result of the club's poor sixth-place finishPossible destinations Milan, Arsenal Value £12m Photograph: Alessandro Bianchi/Reuters Arjen Robben The winger has sporadically impressed in Spain despite inevitable injury problems, yet the club's new president, Florentino Perez, seems resolved to sell. Linked with Inter, his fractious relationship with Jose Mourinho at Chelsea perhaps renders Eastlands or White Hart Lane more likely destinations Possible destinations Inter, Manchester City, Tottenham Value £15m Photograph: Dani Pozo/AFP/Getty Images Ricardo Carvalho The classy Portuguese defender seems ready to end his time at Chelsea having recently described the 08-09 season as the worst of his life. Another reunion with Jose Mourinho seems likely as Inter seek to construct a more stable central defencePossible destination Inter Value £10m Photograph: David Cannon/Getty Images Michael Owen England's ex-golden boy looked consigned to a move to Hull or Stoke until Sir Alex Ferguson sprung what could be the shock of the summer by signing him on a free Destination Manchester United Fee Free Photograph: Owen Humphreys/PA Archive/Press Association Ima Eljero Elia The 22-year-old's on-off move from FC Twente to Hamburg was finally sealed when the German side spent £7.65m on the Dutch winger Destination Hamburg Value £7.65m Photograph: AP Brede Hangeland A central defender boasting both power and grace, Hangeland has certainly justified the £3.7m that Fulham paid in order to reunite him with Roy Hodgson, and could now conceivably command almost four times that fee. Hangeland claims that he is happy to sign a new contract, but it seems probable that he will be tempted away given the calibre of clubs interested Possible destinations Arsenal, Aston Villa Value £14m Photograph: Barry Coombs/EMPICS Sport Dario Srna Renowned for his dead-ball skills and the pin-point accuracy of his crosses, the Croatian plays on the right side of midfield for his country and right-back for his club, Shakhtar Donetsk. A Spurs target when Juande Ramos was in charge, Srna is now rumoured to be one of the many players to have an admirer in Harry Redknapp Possible destinations Tottenham Hotspur, Bayern Munich Value £12m Photograph: Andrei Lukatsky/AP Andrea Pirlo One of the most gifted passers of the ball in the world game, the Italian midfielder is believed to be a prime target for Carlo Ancelotti. Whether Milan would be willing to sell is another matter Possible destination Chelsea Value £20m Photograph: Lars Baron/Bongarts/Getty Images Yuri Zhirkov The dynamic Russia left-back cost Chelsea around £18m from CSKA Moscow, in a move facilitated by his international manager and former caretaker Blues boss, Guus Hiddink Destination Chelsea Fee £18m Photograph: Christof Koepsel/Bongarts/Getty Images Bruno Alves (right) Strong and good in the air, the 27-year-old Porto centre-half was targeted by Chelsea earlier this season as a possible replacement for Ricardo Carvalho. In the form of his life and with three years left on his contract, whatever club gets him will get no change out of £15m Possible destinations Real Madrid, Barcelona Value £15m Photograph: Francisco Leong/AFP/Getty Images Raul Albiol Able to play both at centre-half and in defensive midfield, Albiol has joined the Pérez revolution at Real Madrid after leaving cash-strapped Valencia Destination Real MadridFee £12.8m Photograph: Heino Kalis/Reuters Daniel Sturridge The talented young striker opted to join Chelsea after his wage demands failed to impress the Manchester City management and subsequently left him out of contractDestination ChelseaFee To be decided by tribunal Photograph: Alex Livesey/Getty Images Tuncay Sanli Valued at around £8m, Tuncay represents an attractive option for clubs looking to exploit Middlesbrough's relegation. Rafa Benitez is thought to rate the energetic Turk highly, an opinion no doubt furthered by his performance against Liverpool early in the season, and his penchant for wide play would make him a natural addition within the Liverpool system Possible destinations Liverpool, Bolton, Chelsea, Fulham Value £8m Photograph: Graham Stuart/AFP/Getty Images Miguel Veloso Sporting's Portuguese international midfielder has been a long-term target for several Premier League clubs, with Bolton coming close to signing the 23-year-old in January Possible destinations Bolton, Porto, Tottenham, Sunderland Value £12m Photograph: Andrew Yates/AFP/Getty Images Joao Moutinho Described by Guardian scout Steve Claridge as "small and busy", the Sporting Lisbon skipper and Portuguese international is a versatile midfielder in the Deco mode. Linked with Manchester United, Arsenal and Everton last summer, the 22-year-old is believed to be very keen on a move to the Premier League Possible destinations Everton, Tottenham, Sunderland Value £16m Photograph: Alexander Hassenstein/Bongarts/Getty Images Stephane Mbia (left) The imposing Cameroonian defensive midfielder pleaded with his club to let him join Arsenal during the January transfer window, but Rennes refused to budge for a penny less than £10m for him, and he ended up signing for Marseille this summer Destination Marseille Fee £10.4m Photograph: Frank Perry/AFP/Getty Images Luca Toni Toni appears surplus to requirements at the Allianz Arena following Bayern's acquisitions of Mario Gomez and Ivica Olic and Louis van Gaal has admitted he will listen to offers. The towering forward has stated his desire for a return to Serie A, where he remains the only striker since 1959 to score over 30 goals in a single campaignPossible destinations Fiorentina, Parma, Juventus Value £8m Photograph: Kai Pfaffenbach/Reuters David Bentley Bentley has failed to realise his potential since joining Spurs last year and the midfielder has subsequently lost the favour of both Harry Redknapp and Fabio Capello. Likely to pursue a move in a quest for regular football and a return to international contention, Bentley would surely seek a club who could offer the prospect of European footballPossible destinations Aston Villa, Everton, Sunderland Value £10m Photograph: Andrew Yates/AFP/Getty Images Stijn Schaars Instrumental in AZ Alkmaar's march to the Eredivisie title this season, this left-sided midfielder has just one year left on his contract and will almost certainly be sold on. A one-time target of Rangers, Schaars is expected to follow his former manager Louis van Gaal to Bayern MunichPossible destinations Bayern Munich Value £12m Photograph: Paul Vreeker/Reuters Marko Arnautovic Not yet a household name, FC Twente's 20-year-old No21 is nevertheless attracting the gaze of many top European clubs. Having almost signed for Chelsea, he now appears close to joining Inter on an initial loan, to be made permanent for around £9m. Comparisons with Zlatan Ibrahimovic reach far beyond the name and Balkan heritage and the Nerrazurri may well be more willing to let their talisman leave if they already possess a natural successorPossible destinations Inter, Chelsea Value £9m Photograph: Vincent Jannink/AFP/Getty Images Diego Milito Prolific at Zaragoza and managing 24 goals in 28 appearances during his debut season with Genoa, Diego Milito will join team-mate Thiago Motta at Inter next seasonDestination Inter Fee £10m Photograph: Luca Zennaro/EPA