Brazil and Barcelona star Neymar has been named the most valuable football player at £185.9m in the current transfer window.
Tottenham Hotspur and England teammates, Harry Kane and Dele Alli were valued at £135.5m and £136.9m respectively.
The trio sit top of the 110 most valuable players in the world list, compiled in a new study by CIES Football Observatory.
Barcelona talisman, Lionel Messi is rated fourth with £133.9m, a good £52m behind his Barca teammate.
2017 Ballon d’Or favourite, Cristiano Ronaldo on his part missed out on the top 10 altogether, coming in 11th at a £99.2m valuation.
The report is based on an algorithm of transfer fees with variables that include performances of the player and club, international status, length of contract, age and position.
Other players that made the top 10 include Antoine Griezmann (£132.6m), Luis Suarez (£124.2m), Manchester United’s world-record signing Paul Pogba (£118.5m), Gonzalo Higuain (£106.1m), Eden Hazard (£103.4m) and Paulo Dybala (£101.7m).
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