Dimitar Berbatov was named top transfer of 2006/07 season for Spurs, While Chelsea's Andriy Shevchenko was named a flop!
Berbatov was considered to be worth more than 14 times his weight in gold in a study carried out by a top university professor.
Professor Tom Cannon from Buckinghamshire University and his researchers calculated the true value of last season's signings to their clubs and found that the Spurs striker came out on top with Shevchenko failing to make the top 10.
The study was carried out to mark the launch of 'Goal 2' on Disney DVD, which follows the fortunes of a fictional young player in the Premiership who dreams of playing for Real Madrid.
Professor Cannon commented: "When looking at the true value of a player to his club, the transfer value only tells half the story.
"To get the complete picture we had to measure the overall contribution they make, the rapport with the fans and their ability to make contributions at the right time.
"Players like (West Ham striker) Carlos Tevez and Berbatov have been enormously valuable to their clubs because not only do they score crucial goals and make a huge contribution on the field, they also have the intangible qualities that make them a firm favourite with the fans."
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