2013 is coming to an end this is the best time to evaluate the performance of biggest transfers of the year.

This year, while we have seen the world record breaking transfer of Gareth Bale from Tottenham to Real Madrid, there are some shrewd piece of business also e.g. Carlos Tevezai??i??s transfer to Juventus.

Isco is certainly the besttransfer of 2013

Isco is certainly the best transfer of 2013

In this list, we have considered, the transfer fee (if there is one) which has to be economically efficient, need of the player to that particular club and of course, the actual performance.

Another preliminary stipulation we have followed is the player must have permanently transferred to a European club in 2013. The player must be considered a transfer success. This point is purely subjective, so feel free to comment if you donai??i??t agree with the list.

10. Giuseppe Rossi – Fiorentina

Fiorentina took a huge gamble when they paid Villarreal ai??i??10 million in January to take Giuseppe Rossi, who had endured cruciate ligament injuries for long duration.

It proved as a masterstroke because Rossi is a brilliant footballer whose game is built around technical prowess rather than freakish athleticism.

And now, with 14 goals and three assists in 17 league games, Fiorentina spent ai??i??10 million on Rossi, who has already tripled his transfer value for Fiorentina.

9. David Villa ai??i?? Atletico Madrid

Many eyebrows were raised when Barca agreed to part with Villa for meager of 5 million euros.

Atletico has benefited well from this smart piece of business as El Guaje has already banged 8 goals in La Liga this season.

8. Mehdi Benatia ai??i?? Roma

Mehdi Benatia is a fortress at the back, almost unbeatable.

Roma sold Marquinhos, a ai??i??7.4 million signing from Corinthians to PSG for ai??i??31.4 million and signed Benatia for 11.5 millions.

Till date, he has won 50 headers, made 34 tackles, intercepting unbelievable 50 passes in 16 Serie A games. Do you need any more proof of his class?

Manchester City v Liverpool FC ai??i?? Team News, Possible Line-Ups,Tactics And Prediction - Alvaro Negredo

Negredo has formed a good pertnership with Aguero

7. Avaro Negredo ai??i?? Manchester City

City splashed more than 130 million euros on various players in the summer but only Negredo has been able to justify his price tag till date.

The Spaniard has formed a great partnership with Kun Aguero and has scored 7 goals.

6. Gareth Bale ai??i?? Real Madrid

This may sound a poor position for a player of Baleai??i??s quality but his world record fee combined with economical coefficient justifies it. The Welsh star is looking settled well at Madrid now but have to work more to prove his real worth.

5. Henrikh Mkhitaryan ai??i?? Borussia Dortmund

Many doubts were raised about the future of BVB after the sale of Mario Gotze. But the Armenian international has made sure that BVB donai??i??t miss their former star.

Mkhitaryan has made the ai???number 10ai??? role his own now and the 27.5 price tag is perfectly justified now.

4. Neymar ai??i?? Barcelona

The young Brazilian was one of the most sought after players of past 2 transfer windows and with his stellar performances, he has proved why it was so.

Attack was considered as the area of concern for Barca last season as they were too much dependent on Messi to score goals. Former Santos star has 6 goals to his name now and more importantly; almost all of them have come at crucial times with no Messi around.

3. Carlos Tevez ai??i?? Juventus

Juve were desperately looking for a world class striker during the summer and they got their man ai??i?? for highly discounted price.

The Argentine is one of the most consistent performers of this star studded Juve side as he has already managed 11 goals in just 17 games.

2. Mesut Ozil ai??i?? Arsenal

Mesut Ozil - Arsenal FC

Ozil has played almost every single match since joining Arsenal.

Arsene Wenger is renowned for his conservative spending on transfers and many eyebrows were raised when he splashed almost 50 millions on a single player: Mesut Ozil.

The Gunners sit at the top of EPL table and much of the credit goes to the vibrant German who is the vocal point of Arsenalai??i??s attack. Although Ozil has scored just 4 goals in the Premier League till date, his efficiency has played the key role in creating many goals and Ozil is now the undisputed star of this Gunnersai??i?? side.

1. Isco ai??i?? Real Madrid

Real Madrid fans have absolutely no complaints about the sale of Ozil: they have got the player who is better than the German in almost all departments of game ai??i?? for almost 20 million less than what they got for Ozil.

Isco is considered as the best young player of the world ai??i?? not just Madrid and his performances in the white shirt are proof of that. He has scored 6 goals this season and an undisputed starter of Rea team packed with world class talent.

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