1. LUKA MODRIC

Chelsea hypothetically threw Spurs into a bottomless pit after their dramatic Champions League triumph. They shattered the players' and fans' dreams of being in the top club competition in the world. No sympathy is to be shown after Spurs' terrible form in the vital part of the season capitulated their exit out of the top 3. Luka Modric is no stranger to a transfer saga after it seemed inevitable that he was on his way to Chelsea this time last year for a huge fee of £40million. The stubbornness of Daniel Levy however, saved the club losing Luka. Another season without Champions League football would be a tragedy for such an elegant player and this has therefore attracted ginormous clubs around the world to the style and finesse of Luka Modric. Real Madrid seem sure to partner the little Croation in central midfield with Xabi Alonso; a fee of £25million + Lassana Diarra (who is eagerly anticipating first team football next season) has reportedly been offered. Another admirer of Luka Modric is Manchester United boss, Sir Alex Ferguson. It takes no genius to see that Manchester United are missing a world-class, creative central midfielder and SAF could attempt to break the banks to entice Spurs and Luka Modric.

Verdict: Luka Modric to leave Spurs in the Summer. 

2. SHINJI KAGAWA

In contrast to a Luka Modric deal, Shinji Kagawa seems set to join Manchester United for £12million in the near future. The electrifying Japanese attacking midfielder has set the Bundesliga alight since his move in 2010. The 23 year old has played 71 games for Borussia Dortmund, scoring 29 goals and assisting a further 15. Since the arrival of Shinji Kagawa, Dortmund have won the Bundesliga in consecutive seasons and the little superstar has attracted worldwide interest. Juventus, Arsenal and PSG have all been reportedly interested in Kagawa as well as Manchester United. However, both Sir Alex Ferguson and Mike Phelan were spotted at the DFB-Pokal Final where Kagawa impressed. He scored the opening goal and terrorised the Bayern defence throughout. Consequently, it will be no surprise to see Shinji Kagawa in a Manchester United shirt next season.

Verdict: Shinji Kagawa to join Manchester United.

3. ROBIN VAN PERSIE

Well, well, well - Robin Van Persie. The captain fantastic, the saviour, the hero, The Flying Dutchman is surrounded by transfer rumours after his fabulous season. It is no surprise the likes of Man City, Barcelona, Juventus and Real Madrid are all interested in him. A lot of attention will be focused on his Euro 2012 performance with Netherlands, if successful, clubs will be looking to break records to sign the man. Arsene Wenger has taken the profit over big players before, so could he really turn down a £60/70million offer for RVP? Time will tell, but for the footballing sake, RVP should stay and enjoy his health at Arsenal rather than "scadoodle" to join Na$ri & co.

Verdict: RVP to stay.

4. NEYMAR

Pele said: 'There's always this Maradona comparison, saying that he's better than Pele. Now some are saying that Messi is better than Pele. Well, he has to be better than Neymar first, which he isn't yet.' Well Pele, as much as we respect you, Lionel Messi is better than Neymar - Sorry. However, there is no dismissal of Neymar's undoubted, natural and rare talent. Rumours have circulated about Neymar for a few years now, with a huge row involving Santos and Real Madrid as Real Madrid falsely claimed to have settled a deal with  the young Brazilian. Offers from Real Madrid, Chelsea and West Ham (.....!?) caused Santos to double his wages and keep him there till 2014 - the year Brazil host the World Cup. This does not mean a deal can not be made for the 20 year-old before 2014. Barcelona are heavily, heavily rumoured with Neymar and the deal would be beneficial for both candidates as Neymar is on a quest to become the world's best. Unfortunately, he will struggle to do this at Santos.

Verdict: Neymar to join Barcelona in 2014.

5. EMILE HESKEY

The declaration given by Aston Villa of Emile Heskey's release stopped the press all over the world. Some people say Emile Heskey does not have a designated position due to his versatility and commitment for the team. The warrior has represented his national country 62 times and scored a mind-blowing... 7 goals. It will be no surprise to see Heskey at a top-rated... League 2 side next year.

Verdict: Emile Heskey to join.... erm.... Accrington Stanley?

6. DIDIER DROGBA

The Chelsea hero Didier Drogba announced his plans to exit the Champions League winners camp soon after their triumph. A sensible and mature choice to let the youngsters develop and to leave the club as a legend and on a high, but just where will Didier Drogba go? Shanghai Shenhua, Anzhi Makhachkala and PSG are all interested in the theatrical monster. However, having spent all his £4million worth of endorsements from his Pepsi advertisement on a new hospital for his nation, one could say that Didier Drogba does not play for the money, and therefore ruling out a move Anzhi. A move to PSG would reimburse the love Carlo Ancelotti and Drogba have for each other, whereas a switch to Shanghai could be the promotion Chinese football needs. Wherever Didier Drogba goes, the fans will be in for a treat and the Premier League will sorely miss this theatrics, entertainment, but most of all, talent.

Verdict: Didier Drogba to move to China and play for Shanghai Shenhua.

7. YANN M'VILA

It can be confirmed that Yann M'Vila will be going NOWHERE before the start of Euro 2012. However, he is young, french and a midfielder so who do you think is interested him? Yep, you guessed it - Arsene Wenger. Arsenal have been heavily linked with this defensive midfielder and if successful, Arsenal will open many attacking options. A price has been set at £25million for M'Vila, a number Arsene Wenger will fail to recognise. However, the stubborn Frenchman must break all kinds of Arsenal records if he wants to recruit M'Vila. This price tag could be more suited to Inter Milan, who have also been linked with the beast. 

Verdict: M'Vila to stay at Rennes after having a woeful Euro 2012 and scoring a hat-trick of own goals against England....... 

8. GONZALO HIGUAIN

Despite being second choice to Karim Benzema, Gonzalo Higuain netted 22 La Liga goals last season and still remains one of the most lethal strikers in world football. In Real Madrid's last La Liga game at Santiago Bernabeu Gonzalo Higuain received a standing ovation when he was subbed off against Malaga. He seemed very humble when he strolled off the field and the whole occasion looked seemingly like "Thank you, Farewell and Good Luck." Higuain has attracted various different clubs - Chelsea, Liverpool and PSG to name a few. However, the Serie A Champions, Juventus, seem to be winning the race to sign Higuain and if the rumours are true, he has already agreed personal terms.

Verdict: Higuain to sign for Juventus in the near future.

9. GARETH BALE

"Chelsea hypothetically threw Spurs into a bottomless pit after their dramatic Champions League triumph" was mentioned earlier when discussing the potential departure of Luka Modric. Imagine if Gareth Bale went in the same season? Gareth Bale told BBC that he wanted Champions League football next season and would hand in a transfer request if Spurs failed to progress. Gareth Bale made his mark in the Champions League with a sublime hat-trick away to Inter Milan and has been on the shortlist of some gigantic clubs since. Another season without Champions League football could prove unbearable for such a fine player and if Barcelona were to offer for the flying winger, Bale would be sure to accept. 

Verdict: The departure dependent on the future of Luka Modric, if Luka goes, Bale will folow.

10.  HULK

The decision to nickname "Hulk", "Hulk" could be an entire blog in itself. It is like printing "Lanky Streak of Piss" on the back of Peter Crouch's shirt, just because Peter Crouch looks like a Lanky Streak of Piss - Pathetic! Anyway, "Hulk" is a fine player and seemingly a superhero in Portugal, how ironic. His nimble feet and sledge-hammer left foot has attracted worldwide attention and it is about time he follows his ex-partner Falcao and joins a major European league. Chelsea have been linked with Hulk for some time, but with the arrival of Marin and Hazard, the arrival of "Hulk" looks more and more unlikely. Perhaps Manchester City will pay £50million to sway "Hulk" from Porto FC and improve their incredible squad. Maybe even Real Madrid will approach "Hulk" as they have the money required. Who knows, all we know is, "Hulk" needs to join a major competitor in the Champions League.

Verdict: Hulk to leave in the Summer for BIG money.