A handful of Norwich City, Watford and Burnley players will be eyeing a Premier League return after the three clubs were relegated to the Championship last term.
Some players in the second tier will hope a top-flight move materializes this summer, as Premier League clubs may opt to look to the second tier to bolster their squads.
As with plenty of transfer windows in recent years, plenty of money is expected to be spent. Some clubs, like Huddersfield Town, have been able to make great use of the free agent and loan market to strengthen their options.
However, some deals require a lot of money to complete.
To see which players are rated as the most expensive in the second tier, we have scoured the transfermarkt.co.uk database to find out who the most valuable assets in the division are
It is no surprise that Norwich, Watford and Burnley stars dominate the list but there are inclusions from Sheffield United and Hull City...
1. Reading
In: None. Out: John Swift (WBA, free, pictured); James Holden (Cambridge, undisc). Photo: Richard Heathcote
2. Ismaïla Sarr - £24.30m
The midfielder scored five goals and provided two assists in 22 Premier League games last season. Watford are reportedly open to 'sensible offers' for the player. Photo: Getty Images
3. Max Aarons - £19.8m
The right-back has already been linked with several Premier League clubs following Norwich's relegation. Photo: Getty Images
4. James Tarkowski - £19.8m
The centre-back is estimated to be worth close to £20m but with his contract up at the end of this month he is set to join a new club for free. Everton are reportedly closest to securing his services. Photo: Getty Images