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Goal.com has placed Suarez's move from Liverpool to the Catalan club as top of their transaction list for 2014, ahead of Angel Di Maria's move to Manchester United and Real Madrid's capture of James Rodriguez.
The Uruguayan international completed a €94m move to the Nou Camp this summer despite the fact he was still serving a suspension for a biting incident with Italian Giorgio Chiellini during the World Cup. The striker has hit two goals in 10 appearances since his summer arrival.
The study takes into account signing-on fees, agent fees, wages and other costs to reach a total figure for how much players truly cost their clubs. In the case of Di Maria, whose total cost to United could be €240m, the Red Devils will have to pay Real Madrid €5m should the Argentinean claim the Ballon d'Or during his time at Old Trafford.
There is a sizeable gap to third place which goes to Real Madrid's summer signing James Rodriguez, the only transaction in the top 10 that does not involve a Premier League club.
Three Manchester United players and two current Chelsea stars make the top 10, while defender Eliaquim Mangala also makes the list with his total cost to Manchester City a potential €111.2m over the course of his contract.
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