Armenian international Henrikh Mkhitaryan is the 36th most expensive footballer of all time. The midfielder moved from Borussia Dortmund to Manchester United for €42m earlier this month.

With Manchester United looking to break the world transfer record of 100 million euros ($110 million) in order to sign Paul Pogba from Juventus, has counted down the 100 most expensive players of all time.

Gareth Bale is the most expensive footballer of all time. The Wales international cost Real Madrid €101m in 20013.

Christano Ronaldo, who moved from Manchester United to Real Madrid in 2009 for €94m is the second in the list.

Barcelona’s Neymar comes third (€88.2m), followed by Luis Suarez (€81.7m) and James Rodriguez (€75m).