The Sun's list of money waste.
No10: Jose Reyes (Arsenal, £10.5m)
The Spanish youngster was not an outright flop during his time at Highbury but he still fell well short of expectations. A relative unknown in this country despite his huge transfer sum, Reyes rarely showed the toughness and ruthlessness that mark out the true stars. Scored 16 in 69 league games after Seville move.
No9: Djibril Cisse (Liverpool, £14m)
Liverpool spent the best part of two years attempting to sign the Auxerre star. His Anfield spell was overshadowed by a horrific broken leg, yet that failed to disguise his record when fit. Cisse bagged 11 goals in 49 league games when they were crying out for the next Robbie Fowler or Michael Owen.
No8: Darren Bent (Tottenham, £17m)
It may seem harsh to include the former Charlton ace in this list but that's what comes with a huge price tag hanging from your neck. Bent needed a sharp first campaign to justify his inflated fee but only six goals came from 27 league games. He must start with a bang this season or the patient fans will soon turn.
No7: Adrian Mutu (Chelsea, £16m)
The Romania star was one of the first captures of the Roman Abramovich era. Little was known of Mutu before his arrival from Parma but by the time he was sacked for cocaine use, Blues fans were unlikely to forget him in a hurry. Six goals in 27 league games ensured few tears were shed over his departure.
No6: Steve Marlet (Fulham, £11.5m)
When Fulham attempted to splash the cash like Manchester United, they invested a club record fee in this Lyon star. Marlet arrived at Craven Cottage with a huge reputation that was blown apart thanks to his poor return of 11 strikes in 54 league games. A dramatic failure.
No5: Sergei Rebrov (Tottenham, £11m)
Who would have thought that both Rebrov and Andriy Shevchenko would be remembered as failures over here despite their heroics with Dynamo Kiev in the late 90s? Spurs fans hailed the Ukrainian's arrival at White Hart Lane but just 10 goals in 59 league ensured the goodwill soon evaporated.
No4: Chris Sutton (Chelsea, £10m)
Considering the England man signed for Chelsea nine years ago, it is frightening to consider what the equivalent fee would be today. Sutton was lethal during his time with Blackburn but managed just a single goal in 28 league games with the Blues. An incredible fall from grace.
No3: El Hadji Diouf (Liverpool, £10m)
Watching Diouf's petulant performances for Bolton, it is tough to recall that he was once paraded as Liverpool's latest saviour. An impressive 2002 World Cup booked the Senegal star's ticket from Lens but he never got going. The Kop was glad to see him go after three goals in 55 league matches.
No2: Albert Luque (Newcastle, £10m)
Newcastle have signed some stinkers – Jean-Alain Boumsong, Stephane Guivarc'h and Marcelino spring to mind. But none come close to Deportivo La Coruna man Luque. The Spaniard arrived with a fearsome reputation that took just one season – a single goal in 21 league games – to rip to shreds.
No1: Andriy Shevchenko (Chelsea, £30m)
The Ukrainian's scoring record is not the worst but he tops this list because of the hype that surrounded his arrival. The Blues man is still the most expensive player in the history of British football – yet he is unrecognisable from his glory days at AC Milan. Sheva has hit just nine goals in 49 league games.
http://www.thesun.co.uk/sol/homepage/sport/top10s/article1430698.ece
I miss our beloved Seba on the list. He could actually be at two spots on the list because his time at United wasnt as good as expected an in Chelsea it was even worse. 
Another waste of money was Mateja Kezman at Chelsea. I dont remember how much they paid for him (around £5M i think it was) when signing for Chelsea but giving PSV more then a yesterdays newspaper is an over price.
