A few selling clubs are months away from making a lot of money for their biggest stars.

The January window is over, but naturally, it's already time to look forward to the summer. Rumours are rolling already.

Welcome to B/R's Big Board, the place where we decipher the biggest upcoming moves, which clubs are front runners, and which might sneak in.

Jude Bellingham, Borussia Dortmund

Front runner: Liverpool

Dark horses: Manchester City, Real Madrid, Chelsea

Why did Liverpool not bother to sign a midfielder in the January transfer window, despite desperately needing one? The answer could be simple: to wait for Jude Bellingham.

The Borussia Dortmund midfielder is enjoying a fantastic season so far, with 10 goals and four assists for his club. He also broke into the England team during the 2022 World Cup in Qatar, providing a goal and assist as he settled quickly into Gareth Southgate's midfield. Bellingham's all-round qualities make him the most wanted midfielder in the world.

He's combative, can pass, can dribble, is dominant in the air, will contribute to goals… the list goes on. Perhaps rising above all of those qualities is Bellingham's natural leadership traits. He could slot into any midfield in the world and improve it with his authority.

The former Birmingham City star is exactly what Jurgen Klopp needs to rejuvenate Liverpool's ailing midfield and transition into a new era. Rumour has it he could cost up to £130 million in a deal that would likely be the costliest of the summer. If Liverpool don't strike, plenty of others will be waiting

Moises Caicedo, Brighton & Hove Albion

Front runner: Arsenal

Dark horses: Newcastle, Manchester United, Liverpool

It's really quite a surprise that Moises Caicedo is still with Brighton. The club held firm and weren't bullied into selling during the January window, despite Arsenal offering around £70M for the midfielder, per Simon Stone of BBC Sport.

To be fair, that offer really doesn't cut it. Caicedo is a vital player for the Seagulls and they would have struggled to have successfully replaced him in a rush. There's also the fact Enzo Fernandez cost Chelsea a stunning £120M, a fee Brighton may well try and get closer to now that kind of cash is being thrown about for a player of similar talent.

Arsenal's deadline day capture of Jorginho isn't fooling anyone. The Gunners found a quality stopgap, but are likely to go after Caicedo once again in the summer. Unfortunately for the Gunners, everybody now knows their intentions. A bidding war may get Brighton closer to the price they want.

Victor Osimhen, Napoli

Front runner: Manchester United

Dark horses: Arsenal, Newcastle United

What a season Napoli are having. Sitting atop Serie A and ripping through opponents in the Champions League, it's a season that will drum up huge interest in their top stars.

Victor Osimhen naturally falls into this category with a stunning 14 goals and three assists in 16 games this season, a total that has him leading the Serie A goalscoring charts despite playing fewer matches than most of his rivals for the prize.

He is reportedly a top target for Manchester United, who are in desperate need of a world-class striker in the summer. Although Harry Kane is also being mentioned, the Red Devils would likely face an insurmountable challenge to convince Tottenham owner Daniel Levy to sell his prized-asset, like so many clubs have found out in the past.

Osimhen offers everything United need. He is direct, more than willing to breeze by opponents in one-on-ones, and plays with confidence that thrusts his side forwards. He can hold the ball up, bringing others into play. He scores all types of goals with great positioning and ability to quickly anticipate situations before they play out.

United may have brought Wout Weghorst in to plug a gap until the end of the season, but the next step of Erik ten Hag's era cannot take shape until he has a permanent answer to such a key position. Osimhen has all the ability to be that player, especially if potential new owners want to make a splash in the summer.

Declan Rice, West Ham United

Front runner: Arsenal

Dark horses: Chelsea, Manchester United, Liverpool

It's no secret Declan Rice's time at West Ham is coming to a close. He has outgrown the relegation-threatened club, and at 24 years old, it's time he makes the step up to the Champions League. In truth, the Hammers have done well to keep the midfielder who has played a key role in Southgate's England setup for this long.

Arsenal's pursuit of Caicedo may indicate an alternative plan, but Rice is a priority for the summer, according to Football London's Tom Canon. It makes sense; he's a leader and a major character both on and off the pitch, the kind of player any manager would want to have.

It's becoming a meme, but Chelsea are likely to be right behind Arsenal when Rice bidding begins. He was in their youth ranks, has long been linked with Stamford Bridge and would tie up their midfield alongside Enzo for years.

Joško Gvardiol, RB Leipzig

Front runner: Chelsea

Dark horses: Manchester City, Tottenham, Real Madrid

Few players launched themselves onto the elite stage like Joško Gvardiol did at Qatar 2022. The RB Leipzig centre-back had a stunning tournament that flaunted his best qualities for everybody to see.

He's a tremendous reader of the ball, loves a physical battle and works with tremendous energy along the back line. He has recently turned 21 and is on the verge of a huge move.

Gvardiol's next destination has long looked like it will be Chelsea. However, the Stamford Bridge side backed down from his £97 million buyout clause recently, instead opting for the cheaper Benoît Badiashile, per Football London. Potter has aging players like Thiago Silva and Cesar Azpilicueta to think about long-term, so it's likely their interest in Gvardiol will ignite again.

As noted in the report above, Tottenham could offer competition to sign the defender. Paying such a huge fee would frankly be out of character for the North London side, though, whose record signings are Tanguy Ndombele and Richarlison at around half Gvardiol's cost. You'd think if Spurs go for him others will too, so it seems an unlikely marriage to make.

Gvardiol himself recently admitted his love for Liverpool, per Standard Sport. Manchester City, Real Madrid and Barcelona are also mentioned as potential destinations, with the first two seeming doable.

City have spent much of the season nursing injuries at the back as Aymeric Laporte, Ruben Dias and John Stones all carry issues. Madrid have the cash and a president who wants the best young players. It would be irresponsible for Barca to get involved considering their ongoing financial turmoil.

The way Todd Boehly has been handling business since taking over Chelsea… you just wonder if he's going to flex for the most-wanted defender in the world this summer.