CREATE TABLE table_203_440 (id DECIMAL, "rank" DECIMAL, "player" TEXT, "from" TEXT, "to" TEXT, "transfer fee\ ( \\u20ac million ) " DECIMAL, "year" DECIMAL)

which incoming player had the highest transfer fee ?
SELECT "player" FROM table_203_440 ORDER BY "transfer fee\n(\u20ac million)" DESC LIMIT 1
SELECT "player" FROM "table_203_440" ORDER BY "transfer fee\n(\u20ac million)" DESC NULLS LAST LIMIT 1