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P - Steven Pienaar
Yet another of Everton's star players to be linked with a move away this summer, Pienaar is attracting the interest of many top clubs after a fine season for the Toffees. With just a year left on his current contract, the South African international could be available at a cheaper price than he might normally command. Inter Milan, Bayern Munich, Chelsea and Tottenham are said to be after the former Ajax man.
Possible fee - £10 million
Q - Franck Queudrue
We might be dropping down the leagues a little bit with this one, but Franck Queudrue remains a sought after free agent in English football. After leaving Premier League Birmingham City at the end of last season, the Frenchman has apparently been inundated with offers from Football League clubs including Colchester United and Peterborough.
Fee - free
R - Loic Remy
Another of the long-running transfer sagas this summer, Remy looks certain for a move to the Premier League at some point in the very near future. West Ham have already had a couple of bids rebuffed, although rumours are growing that their latest effort of £13m has been successful. Liverpool and Arsenal are also interested, with the Nice striker favouring a move to join up with Arsene Wenger.
Possible fee - £13m
S - Steve Sidwell
Sidwell was hoping to kick-start his career at Aston Villa after a disappointing spell at Chelsea, but the midfielder has struggled to nail down a regular first-team place at the midlands club. Both West Ham and Fulham are keen on bringing him back to London during the transfer window.
Possible fee - £2m
T - Fernando Torres
After enduring an abysmal season with Liverpool last time out, Torres has been heavily linked with a move away from Anfield this summer. With no Champions League football to look forward to, new boss Roy Hodgson has been unable to convince Fernando that his future lies on the red half of Merseyside. Chelsea, Manchester City and Barcelona are all keeping their eyes on the situation.
Possible fee - £50m