George Gillett and Tom Hicks, Liverpool’s new American owners, have agreed to provide Rafa Benitez with a Chelsea-scaring £40m to blow in the summer transfer market. That’s twice as much as Benitez has had to play with since his arrival at Anfield Since his arrival at Anfield, the most Benitez has spent in a calendar year is approximately £20m. So, put yourself in Rafa’s shoes – which players would you put on the top of your summer shopping list? A few suggestions: David Villa, Valencia’s promising young striker; Daniel Alves, Sevilla’s Brazilian right-back; Carlos Tevez, who could rejoin fellow West Ham reject Javier Mascherano in the north-west.