2. Samuel Eto’o (Inter Milan to Anzhi) £21m
Samuel Eto’o was part of that Milan side that clinched the treble in 2010, and remained with the club for another year, before departing for Russia in 2011 in a move that left a lot of people stunned. The former Cameroon international had just registered his best season in terms of goalscoring, and yet, seemed to take several steps back on his career by heading east. His time with Anzhi ended when Chelsea brought him in 2013.
1. Gabriel Batistuta (Fiorentina to Roma) £23m
Gabriel Batistuta had been one of the best strikers in Serie A throughout the 1990s, but failed to win much with Fiorentina, apart from the Coppa Italia in 1996. In 2000, Roma came calling with a massive offer for a player that was 31. And while he enjoyed a hugely successful first campaign, with the Giallorossi winning the Serie A title, which remains their last league title to date.

