They will take into account how much the selling club wants to sell for, how much money the buying club has and is willing to spend on them, how long is left on said player’s contract.I might be completely thick, but do transfer fees not also take into account the wages a player is on, which can be seen to boost their value?
E.g. you could have an absolute wonderkid generational talent playing for a League One / bottom of Champo team, but since they're earning peanuts that drags their value down, compared to a "worse" player from a top end championship / bottom PL team who earns significantly more and is therefore higher value? I'm talking with Footy Manager in mind so this is probably complete bollocks like
You get into law of diminishing returns the better the player is as well. A £100m footballer obviously isn’t better than 11 players who cost nothing.