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

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 FETCH FIRST 1 ROWS ONLY