Liverpool

IN:
Fernando Torres (Atletico Madrid, £20m)
Ryan Babel (Ajax, £11.5m)
Lucas Leiva (Gremio, £6m)
Yossi Benayoun (West Ham, £4m)
Sebastian Leto (Lanus, £1.8m)
Andriy Voronin (Bayer Leverkusen, free)
Charles Itandje (Lens, undisclosed)

OUT:
Craig Bellamy (West Ham, £7.5m)
Djibril Cisse (Marseille, £6m)
Luis Garcia (Atletico Madrid, £4m)
Florent Sinama-Pongolle (Recreativo Huelva, £2.7m)
Gabriel Paletta (Boca Juniors, undisclosed)
Jerzy Dudek (Real Madrid, free)
Bolo Zenden (Marseille, free)
Robbie Fowler (Cardiff, free)
Anthony Le Tallec (Le Mans, loan)
Danny Guthrie (Bolton, loan)
Adam Hammill (Southampton, loan)
Scott Carson (Aston Villa, loan)
Miki Roque (Xerez CD, loan)
Nikolay Mihaylov (FC Twente, loan)
Godwin Antwi (Hartlepool, loan)

SPEND: £53.3m

SOLD: £21.2m

LOSS: £32.1m

Manchester City

IN:
Rolando Bianchi (Reggina, £8.8m)
Elano (Shakhtar Donetsk, £8m)
Vedran Corluka (Dinamo Zagreb, £7m)
Valeri Bojinov (Fiorentina, £5.75m)
Martin Petrov (Atletico Madrid, £4.7m)
Javier Garrido (Real Sociedad, £1.5m)
Gelson Fernandes (FC Sion, £4.5m)
Geovanni (Cruzeiro, free)

OUT:
Joey Barton (Newcastle, £5.8m)
Sylvain Distin (Portsmouth, free)
Trevor Sinclair (Cardiff, free)
Nicky Weaver (Charlton, free)
Stephen Jordan (Burnley, free)
Matthew Mills (Doncaster, loan)
Danny Mills (Charlton, loan)
Ishmael Miller (West Brom, loan)
Paul Dickov (Crystal Palace, loan)
Bernardo Corradi (Parma, loan)
Hatem Trabelsi (released)

SPEND: £40.25m

SOLD: £5.8m

LOSS: £34.45m

Manchester United

IN:
Anderson (Porto, £17m)
Owen Hargreaves (Bayern Munich, £17m)
Nani (Sporting Lisbon, £14m)
Tomasz Kuszczak (West Brom, £3m)
Carlos Tevez (West Ham, £6m rental fee)

OUT:
Gabriel Heinze (Real Madrid, £6.8m)
Alan Smith (Newcastle, £6m)
Giuseppe Rossi (Villarreal, £6m)
Kieran Richardson (Sunderland, £5.5m)

SPEND: £57m

SOLD: £24.3m

LOSS: £32.7m

Middlesbrough

IN:
Mido (Tottenham, £7m),
Gary O’Neil (Portsmouth, £5m)
Luke Young (Charlton £2.5m)
Jeremie Aliadiere (Arsenal, £2m)
Mohamed Shawky (Al-Ahly Club, £650,000)
Tuncay Sanli (Fenerbahce, free)

OUT:
Yakubu (Everton, £11.25m)
James Morrison (West Brom, £1.5m)
Mark Viduka (Newcastle, free)
Jason Euell (Southampton, free)
Abel Xavier (LA Galaxy, free)
Stuart Parnaby (Birmingham, free)
Danny Graham (Carlisle, free)
Malcolm Christie (released)

SPEND: £17.15m

SOLD: £12.75m

LOSS: £4.4m

Newcastle United

IN:
Jose Enrique (Villarreal, £6.5m)
Alan Smith (Manchester United, £6m)
Joey Barton (Manchester City, £5.8m)
David Rozehnal (Paris St Germain, £3m)
Abdoulaye Faye (Bolton, £2m)
Habib Beye (Marseille, £2m)
Mark Viduka (Middlesbrough, free)
Geremi (Chelsea, free)
Claudio Cacapa (Lyon, free)

OUT:
Kieron Dyer (West Ham, £7m)
Scott Parker (West Ham, £7m)
Nolberto Solano (West Ham, undisclosed)
Alan O’Brien (Hibernian, undisclosed)
Titus Bramble (Wigan, free)
Antoine Sibierski (Wigan, free)
Albert Luque (Ajax, free)
Craig Moore (Queensland Roar, free)
Pavel Srnicek (released)
Olivier Bernard (released)
Andy Carroll (Preston, loan)

SPEND: £25.8m

SOLD: £14m

LOSS: £11.8m

Portsmouth

IN:
John Utaka (Rennes, £5.6m)
Sulley Muntari (Udinese, £7m)
David Nugent (Preston, £6m)
Papa Bouba Diop (Fulham, £3m)
Glen Johnson (Chelsea, £3m)
Martin Cranie (Southampton, £150,000)
Arnold Mvuemba (Rennes, undisclosed)
Sylvain Distin (Manchester City, free)
Hermann Hreidarsson (Charlton, free)

OUT:
Gary O’Neil (Middlesbrough, £5m)
Lomana LuaLua (Olympiakos, £1.5m)
Andy O’Brien (Bolton, £1.2m)
Dejan Stefanovic (Fulham, £1m)
Andy Griffin (Derby, £500,000)
Collins Mbesuma (Bursaspor, undisclosed)
Svetoslav Todorov (Charlton, free)
Andy Cole (Sunderland, free)

SPEND: £24.75m

SOLD: £9.2m

LOSS: £15.55m

Reading

IN:
Emerse Fae (Nantes, £2.5m)
Kalifa Cisse (Boavista, £675,000)
Liam Rosenior (Fulham, swap)

OUT:
Greg Halford (Sunderland, £3m)
Seol Ki-Hyeon (Fulham, swap)
Steve Sidwell (Chelsea, free)
Alan Bennett (Southampton, loan)
Sam Sodje (Charlton, loan)

SPEND: £3.165m

SOLD: £3m

LOSS: £0.165m

Sunderland

IN:
Craig Gordon (Hearts, £9m)
Kenwyne Jones (Southampton, £6m swap deal with Stern John)
Kieran Richardson (Manchester United, £5.5m)
Michael Chopra (Cardiff, £5m)
Greg Halford (Reading, £2.5m)
Danny Higginbotham (Stoke, £2.5m)
Paul McShane (West Brom, £1.5m)
Dickson Etuhu (Norwich, £1.5m)
Russell Anderson (Aberdeen, £1m)
Roy O’Donovan (Cork City, undisclsosed)
Ian Harte (Levante, free)
Andy Cole (Portsmouth, free)

OUT:
Stern John (Southampton, swap)
Stephen Elliott (Wolves, undisclosed)
Tommy Miller (Ipswich, free)
Arnau Riera (Falkirk, loan)
Clive Clarke (Leicester, loan)
Marton Fulop (Leicester, loan)
Stephen Wright (Stoke, loan)
Kenny Cunningham (released)

SPEND: £30m

SOLD: £2m

LOSS: £28m

Tottenham Hotspur

IN:
Darren Bent (Charlton, £16.5m)
Younes Kaboul (Auxerre, £8m)
Kevin-Prince Boateng (Hertha Berlin, £6m)
Gareth Bale (Southampton, £10m)
Adel Taarabt (Lens, undisclosed)
Yuri Berchiche (Athletic Bilbao, undisclosed)

OUT:
Mido (Midlesbrough, £6m)
Reto Ziegler (Sampdoria, £1.5m)
Mark Yeates (Colchester, undisclosed)
Emil Hallfredsson (Lyn-Oslo, undisclosed)
Robert Burch (Sheffield Wednesday, free)
Lee Barnard (Crewe, loan)
Danny Murphy (Fulham, loan)

SPEND: £40.5m

SOLD: £7.5m

LOSS: £33m

West Ham United

IN:
Craig Bellamy (Liverpool, £7.5m)
Scott Parker (Newcastle, £7m)
Kieron Dyer (Newcastle, £7m)
Julien Faubert (Bordeaux, £6m)
Freddie Ljungberg (Arsenal, £3.5m)
Nobby Solano (Newcastle, undisclosed)
Richard Wright (Everton, free)
Henri Camara (Wigan, loan)

OUT:
Nigel Reo-Coker (Aston Villa, £8.5m)
Yossi Benayoun (Liverpool, £4m)
Marlon Harewood (Aston Villa, £4m)
Paul Konchesky (Fulham, £2m)
Tyrone Mears (Derby, £1m)
Carlos Tevez (Manchester United, contract terminated)
Roy Carroll (Rangers, free)
Teddy Sheringham (Colchester, free)
Shaun Newton (Leicester, free)
Hogan Ephraim (QPR, loan)

SPEND: £31m

SOLD: £19.5m

LOSS: £11.5m

Wigan Athletic

IN:
Jason Koumas (West Brom, £5.3m)
Michael Brown (Wigan, £1m)
Andreas Granqvist (Helsingborgs, £750,000)
Carlo Nash (Preston, £300,000)
Rachid Bouaouzan (Sparta Rotterdam, undisclosed)
Mario Melchiot (Rennes, free)
Titus Bramble (Newcastle, free)
Antoine Sibierski (Newcastle, free)
Antonio Valencia (Villarreal, loan)
Marcus Bent (Charlton, loan)

OUT:
Leighton Baines (Everton, £6m)
Lee McCulloch (Rangers, £2.25m)
Caleb Folan (Wigan, £1m)
Matt Jackson (Watford, free)
Arjan de Zeeuw (Coventry, free)
David Unsworth (Burnley, free)
Andy Webster (Rangers, loan)
Henri Camara (West Ham, loan)

SPEND: £7.35m

SOLD: £9.25m

PROFIT: £2.1m

Popularity: 4% [?]