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Revealed: Manchester United and Tottenham stars among those to lose the most value this summer

FootballManchester UnitedTottenhamTransfer NewsVaishali Bhardwaj

Tottenham and Manchester United may have splashed the cash to bring in several new faces this summer, but the Premier League duo were among the clubs that lost the most value from player sales, according to new figures.

In a transfer window that saw a record £870million spent on new players, Spurs and United were found to have sold footballers this summer who had lost the most value from their original transfer price, according to the Association of Accounting Technicians (AAT).

Tottenham's sale of striker Roberto Soldado to Villarreal was one of those, with the forward's value having decreased - or depreciated - by £10million over two seasons at White Hart Lane. 

By AAT's calculations, Spurs paid Valencia £21million to originally sign the Spain international in 2013 but, after the forward failed to impress in north London, the club sold him to Villarreal for £11million in August.

Meanwhile, United's sales of Angel Di Maria and Robin van Persie this summer also made the list for the players who lost the most value from their original transfer price. 

British record: Manchester United paid nearly £60million to sign Angel Di Maria from Real Madrid in 2014

According to AAT, Di Maria's value depreciated by £8.5million in one season when United sold him to Paris Saint-Germain for £44million this summer - after breaking the British transfer record to sign the Argentine from Real Madrid in a £52.5million deal last year.

The Red Devils also lost value when they sold Van Persie to Fenerbahce for £4.4million this summer after originally paying £21.5million to recruit him from Premier League rivals Arsenal in 2012 - a £17.1million depreciation over three seasons.

United's £36million acquisition of 19-year-old forward Anthony Martial from Monaco on transfer deadline day, meanwhile, meant the French club saw a £32million increase in the player's value in two years.

Liverpool's sale of Raheem Sterling to Manchester City for £49million this summer also meant the Reds saw a £48.4million increase in his value over five seasons after they paid Queens Park Rangers just £600,000 for the winger in 2010.

Elsewhere, Aston Villa benefited from Liverpool's move for Christian Benteke this summer with the player's value increasing by £26.35million over three seasons while Hoffenheim saw a £25.9million increase in value over four seasons for Roberto Firmino, who also joined Brendan Rodgers' side recently. 

The AAT commented on the figures when they noted: "These price gains and losses show how wildly footballer values can fluctuate based on even just a season’s performance, and show how teams do not always get a return on their investment.

"But they can also strike it lucky when they produce a talent who goes on to make it big."

Big money: Manchester City recruited former Chelsea winger Kevin de Bruyne for £55million this summer

Here are some other players who lost and gained the most value after completing transfers this summer:

Darren Bent - Aston Villa signed the forward for £15million from Sunderland in 2011 but allowed him to depart on a free transfer to Derby Country in 2015. Depreciation value: £15million over four seasons.

Glen Johnson - Liverpool signed the defender for £14million from Portsmouth in 2009, but he left Anfield on a free transfer to Stoke City in 2015. Depreciation value: £14million over six seasons.

Kevin de Bruyne - Wolfsburg signed the Belgium international for £18million from Chelsea in 2013, but sold him to Manchester City for £55million in 2015. Appreciation value: £37million over two seasons.

ArticleRevealed: United and Spurs stars among those to lose most valueManchester UnitedRobin Van PersiePremier LeagueTottenhamRoberto SoldadoLiverpoolAngel di MariaKevin De BruyneDarren BentRoberto FirminoRaheem SterlingChristian BentekeAnthony MartialGlen JohnsonRevealed: Manchester United and Tottenham stars among those to lose the most value this summerReal Madrid's statement in full: Manchester United blamed for collapse of De Gea-Navas transfersDaniel Levy hits back at West Brom over Saido Berahino saga and defends Tottenham's ambition'It's normal Wayne Rooney doesn't know who I am,' says Manchester United's Anthony MartialPublishedImageMedium widthWednesday, September 2, 2015 - 21:50Decrease in value: Tottenham saw a £10m depreciation in Roberto Soldado's value over two seasonsOn

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