Celtic is set to break transfer records with a £100m bonanza, with key players targeted for big money exits. The club has set the standard for maximising player sales, boasting nine of the 10 most expensive departures from Scottish football. All-action Arne Engels looks set to follow a trend of key men leaving for big money. The 22-year-old Belgian watched as Nottingham Forest had a £25m bid rebuffed in January and now more suitors have entered the mix. Milan, Lazio and Leipzig are all fans of the former Augsburg man who joined Celtic for a club record fee of £11m back in August 2024. Benjamin Nygren's free-scoring exploits will see suitors emerge as any shortcomings in the Swede's game are forgiven thanks to his 21 goals from midfield. Daizen Maeda's Rangers rebuffed interest in a host of players in January and Youssef Chermiti is already back on the radar of Fenerbahce. Danny Rohl's side have quoted £25m for a striker who specialises in scoring in big games. The 22-year-old still has areas to improve upon, however, his maverick streak coupled with his physical traits has resulted in serious interest. Emmanuel Fernandez was backed by Peterborough chief Barry Fry to make Rangers millions and the central defender appears a sound bet to back-up his mentor's effusive praise. The Nigeria international is prone to moments of indecision but his athleticism coupled with his physicality in both boxes has led to scouting visits from Bundesliga big boys Borussia Dortmund and Bayer Leverkusen. Nico Raskin wouldn't come cheaply, either, with the 25-year-old a key member of a resurgent Belgium side who have appear a dangerous proposition for rivals at the World Cup. Raskin came off the bench to score in a resounding 5-0 win over Tunisia on Saturday night. Raskin has two years remaining on his current Ibrox deal. Hearts talisman Claudio Braga has made a career of defying convention and his exploits in Gorgie have proved to be the jewel in the Jamestown Analytics crown. It's understood Hearts are desperate to keep hold of their main man in the wake of Shankland's exit and it doesn't appear Braga is itching for an exit. An eight-figure fee seems to gatecrash the top 10 sales seems unlikely but it's hard to truly quantify the value of a player who continues to improve with each passing season to level which Braga has. Harry Milne is another who will no doubt be coveted elsewhere but the Jambos won't be in any rush to lose him. Sales in excess of £100m would have proved fanciful, however, it seems a genuine reality now Engels and Chermiti primed to contribute over half of that by