Every player has his price, but it tends to be an inflated one in the January transfer window. Despite this law of nature, it is unlikely to stop admiring glances being cast towards the best players performing in Scotland. These are some of the men who will command attention from elsewhere - particularly from interested parties in the Premier League and the Championship - over the next few weeks. Somewhat predictably, with Celtic and Rangers already over 15 points ahead of third-placed Motherwell at the summit of the Scottish Premier League entering the New Year, most of the prized assets can be found at two venues.
Value: £8-10 million
Possible destinations: Liverpool, Queens Park Rangers
Attributes: The biggest compliment that one can pay Jelavic is that he would not look out of place representing any of the leading clubs in England. With this in mind, it is little wonder that he has been heavily touted with a move to Liverpool. Rangers paid £4 million to Rapid Vienna to land the Croatian striker in 2010.
Having scored 32 goals in 43 outings for the Glasgow team, Rangers will look to double their money if they sell the striker. There remains strong fears that Rangers' hopes of a fourth straight SPL title will go up in smoke if Jelavic departs, but an offer of £9 million may be too much for the club to resist. Jelavic has it all: pace, movement, power and a nose for goal. Could be the ideal man to fill in for the banned Luis Suarez.
Value: £7-9 million
Possible destinations: Malaga, Aston Villa, Queens Park Rangers
Attributes: McGregor's star has been on the rise for several seasons. Initially found himself behind the Sunderland goalkeeper Craig Gordon in the Scotland squad, but has firmly established himself as the leading goalkeeper with Rangers and Scotland with a series of commanding performanaces. On his day, is among the best goalkeepers in Europe.
At 29, his best years are ahead of him with La Liga club Malaga the latest club apparently casting admiring glances in McGregor's direction. Gordon moved from Heart of Midlothian to Sunderland for £9 million in 2007. McGregor is in the same price bracket.
Value: £4-6 million
Possible destinations: Aston Villa, Manchester United
Attributes: Izaguirre has an insatiable appetite for attacking. Spends most of his time bounding forward, and is no mean crosser of the ball. Has bags of pace, and energy in his position.
Has recently returned to the Celtic side after recovering from a broken ankle, and should be a key component as the Glasgow side attempt to regain the moniker of Scottish Premier League winners for the first time since 2008.
Signed for Celtic for £600,000 in 2010, but will be worth ten times that amount having collected the Players' player of the year and Scottish football writers' player of the year for his consistency in the 2010/11 season. Celtic are in no rush to sell Izaguirre.
Value: £5-7 million
Possible destinations: Newcastle United
Attributes: Signed from Belgian club Beerschot AC for around £1 million last year, Wanyama has been a revelation for Celtic. Strong and committed in the tackle, Wanyama is versatile. He can play in midfield and as a central defender. The brother of the Inter Milan midfielder McDonald Mariga has been compared in stature to a young Marcel Desailly. With a voracious appetite for the battle, it is not difficult to understand why.
May be too early to label him a possible contender for Scotland's player of the year after only 18 appearances for his club, but there have not been too many better in the SPL than Wanyama this season.
Position: Attacking midfielder/Striker
Value: £3-4 million
Possible destinations: Palermo, Sampdoria
Attributes: Samaras has become something of an 'Old Firm specialist'. Seems to come alive in bigger matches, but has been in a fine run of form over the past month or so as Celtic have turned a 15-point deficit into a two-point lead over Rangers at the top of the SPL. Is not a prolific scorer, but has a blistering turn of pace that can trouble any defence as he proved by leading Udinese a merry dance in a recent Europa League contest.
Difficult to believe Celtic were willing to sell him for £2 million in the summer. Is surely worth at least double that, but Celtic will not want to lose the Greek striker on current form. A strong showing at the European Championship finals this summer will surely increase his value.
Club: St Johnstone
Value: £500,000-1 million
Possible destinations: Rangers, Celtic, US Major League Soccer, English Championship
Attributes: Has been heavily linked with a move to Rangers, and may even head there if the Glasgow side opt to flog Jelavic. Rangers are favourites to sign the player on a pre-contract agreement, but they will have to move quickly as Sandaza's return in front of goal for an unfashionable side like St Johnstone suggests he is destined for bigger and better things.
Has scored 13 goals in 18 appearances as St Johnstone have flirted with the higher ranges of the SPL prompting the Perth club's manager Steve Lomas to suggest a transfer to the Premier League is a possibility if Sandaza can hit 25 this season.
Country: South Korea
Value: £7-9 million
Possible destinations: Liverpool, Aston Villa, Blackburn Rovers, Tottenham Hotspur, Serie A
Attributes: Known as 'Dave' by the Celtic supporters, Ki may only be 22 but is beginning to come of age. Can deliver some devastating free-kicks, and is blessed with vision and technique that illustrate why he was named South Korea's player of the year for his efforts with club and country.
Celtic sold the Ireland winger Aiden McGeady to Spartak Moscow for £9.5 million in 2010. One suspects it would take a similar bid to dislodge Ki from Celtic Park.
Country: Northern Ireland
Value: £4-5 million
Possible destinations: Fulham, Aston Villa
Attributes: Difficult to believe Davis is only 27. Has impressed at Aston Villa and Fulham in previous spells in the Premier League, and may opt to return for another go at the elite level in England if Rangers are willing to sell. Or are forced to sell. Would probably be rated alongside Jelavic, McGregor and the injured pair of Steven Naismith and Steven Whittaker as the Glasgow club's most sellable assets. Was in peak condition in setting up two of Rangers' goals in their 4-2 win over Celtic in September.
Is an industrious, stylish, tidy and forceful midfielder who was once compared to Frank Lampard by the former Northern Ireland manager Lawrie Sanchez.
Value: £6-8 million
Possible destinations: Tottenham Hotspur
Attributes: Has been invited to play for Great Britain's team in the Olympic Games in London. Is a talent of some repute, and recently helped the Scotland under-21 side to record a notable win in the Netherlands.
Is an old fashioned winger who has been compared to European Cup-winning winger Jimmy Johnstone by Johnstone's former team-mate Bertie Auld.
Tottenham manager Harry Redknapp has already indicated an interest in the player, but Celtic's asking price may be too steep until Forrest grows in stature. That will not unduly trouble Celtic manager Lennon, who is no rush to shed such a blossoming talent.
Value: £4-6 million
Possible destinations: Liverpool
Attributes: Celtic landed Matthews on a free transfer from Cardiff during the summer, and that is proving to be an astute piece of business. Matthews does not look or play like a teenager. Is already a favourite of his manager with a fine turn of pace, an intelligent use of the ball and a troublesome throw-in. Matthews has all the attributes to become a mainstay of the Celtic team.
In saying that, Celtic may find it difficult to resist a hefty bid from England for Matthews with Liverpool apparently keeping an eye on his progress.
Value: £2-3 million
Possible destinations: Sochaux
Attributes: Is not everybody's favourite among the Rangers support, but an apparent £1 million bid for Edu from French club Sochaux suggests he has admirers outside of Scotland. As a strong and willing runner, Edu is a grafter of the highest order who can also add the odd goal from the centre of the park.
Is surely worth more than than the £1 million Sochaux have apparently come up with.