The factors taken into acocunt are
(a) form over the last 12 months,
(b) potential and
(c) transfer fee involved.
10. Aaron Ramsey (Cardiff City to Arsenal)It was intriguing to see Arsenal and Manchester United to toe to toe for this promising 17-year-old. Arsene Wenger's youth policy won the day, and The Emirates faithful will get to enjoy the skills of the best young player to come out of Wales in recent years. He sneaks in at number ten.
9. Mirko Vucinic (Roma/Lecce to Roma)The Giallorossi have finally secured full ownership of the Montenegrin, purchasing the second half of his contract from Lecce for a meaty 12 million euros. Is he worth 24 million today? Probably not. However, he has improved massively over the last 12 months, and continues to get better by the day.
8. Martin Caceres (Villarreal to Barcelona)The 20-year-old Uruguayan is regarded as one of the best young defenders in La Liga, and Barcelona wasted little time snapping him up from Villarreal. A touch overpriced at around 16 million euros, but a great signing for the future nonetheless, particularly with Carles Puyol beginning to show his age.
7. Tomas Ujfalusi (Fiorentina to Atletico Madrid)At long last, Atleti have made a good defensive signing. They were in denial last summer when they failed to take concrete steps, but have landed just the man to lead their defence upon their return to the Champions League after over a decade. That he comes for free makes it even better.
6. Alberto Gilardino (Milan to Fiorentina)On the face of it, it looks like the Viola have signed an unhappy, out of form striker. However, that was just what Adrian Mutu's move from Juventus looked like not so long ago. The fans will help him forget Milan in a hurry, and rediscover the striker that wowed Calcio when at Parma. The partnership with Mutu can be backed to produce some special moments in the Champions League.
5. Seydou Keita (Sevilla to Barcelona)The best signing Barcelona have made this season, particularly in light of the way their soft underbelly was exposed on the road last season. With him partnering Yaya Toure in the middle, it will ensure that the likes of Andres Iniesta and Lionel Messi do not get bullied, and also get the full license to thrill. 15 million euros worth their value.
4. Ezequiel Garay (Racing Santander to Real Madrid)What a capture! Barcelona seemed to have him in the bag, but hesitated a little too much as they waited for Frank Rijkaard to leave and a new coach to take charge. Madrid managed to snatch Sergio Ramos a few years ago, and what a signing that has turned out to be. This one may be no different. Will spend another season with Racing.
3. Amauri (Palermo to Juventus)The Brazilian-Italian striker makes it to number three after earning himself a long overdue move to a top four club. He has already shown his potential with Palermo, and the prospect of him getting some top quality service from the Juve midfield is simply mouth-watering. Champions League, here he comes.
2. Luka Modric (Dinamo Zagreb to Tottenham)The hottest young Croatian was snapped up by Spurs despite the interest of clubs such as Barcelona and Chelsea, and what a signing it has already turned out to be. Looks set to become the jewel in Juande Ramos' midfield next season. He makes it to number two on our list.
1. Mathieu Flamini (Arsenal to Milan)The underrated Frenchman was one of Arsenal's best players last season, and Milan's signing of him is most definitely the biggest coup of the summer thus far. That it was a free transfer makes it even better.
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