3. Dimitar Berbatov – ÂŁ30 million Loss
In number three is Dimitar Berbatov.
After having a good season with Tottenham he joined Manchester United in 2008 for £35 million, but after consistently being a substitute despite his goalscoring nature, Berbatov finally grew fed up at Old Trafford and left the club.
He joined Fulham in 2012 for just £5 million meaning United made a loss of  £30 million.