It has already been a busy January transfer window but Everton and Liverpool are coming out on top so far.

There are just under two weeks of the January transfer window to go and a lot more business to be done across the Premier League.
We have already seen big money spent, but which clubs have done the best business so far this window? HITC Sport picks out the best transfers in the Premier League so far.
Virgil van Dijk – Southampton to Liverpool
It was the transfer Liverpool needed to happen for a long time and, after their failed summer pursuit, they finally got their man as soon as the window opened.

The Reds splashed £75million, as reported by the BBC, to get the Dutchman, but it seems to have paid off instantly after he put in a superb display against Everton in the FA Cup where he scored the winner.
A centre-half has been one of the missing pieces for Liverpool and this signing pushes them closer to becoming title challengers.
Theo Walcott – Arsenal to Everton
This was a transfer that suited all parties involved. Theo Walcott’s Arsenal career had stagnated and he needed to get away to play regular football. He has gone to an ambitious Everton side who have lacked pace all season and Walcott can certainly provide that.

For the reported fee of £20million, according to Sky Sports, Sam Allardyce will feel he has got a good deal in today’s market for a 28-year-old who scored over 100 times for Arsenal.
Cenk Tosun – Besiktas to Everton
Everton failed to replace Romelu Lukaku with an out-and-out centre forward in the summer, but they quickly added Turkish international Cenk Tosun who arrived from Besiktas for £27million according to the Telegraph.

The 26-year-old has scored 14 goals in just 24 games so far this season. He is six foot tall and will add much needed firepower to Everton’s front-line. With the likes of Wayne Rooney, Gylfi Sigurdsson and Theo Walcott behind him, he should get all the service he needs to score goals.
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