And when players wages and National Insurance contributions plus the cost of bringing in Manuel Pellegrini and his backroom team are added in the figure rises to around £155 million.
The Hammers board ensured from the moment they snared the Chilean to take over at the London Stadium that they were entering into the biggest numbers ever at the club.
He is on a wage of £10 million a year whilst his team are believed to be on up to another £5 million.
In player negotiations agents fees now account for a big chunk of the payments and it is not unknown for a player’s representative to organise his/her own fee before agreeing to bring a player to negotiations.
Here’s where the money went:
Lukatz Fabianski £7m
Issa Diop £22 million
Andriy Yarmolonko £18 million
Felipe Anderson £35.5 million
Fabian Balbuena £5 million
Jack Wilshere Free but £6 million signing on bonus
Ryan Fredericks. Free plus signing on bonus
Lucas Perez £4 million