Barcelona superstar Lionel Messi is valued as the world’s most expensive player at £163m, pipping club team-mate Neymar to top spot.
Cristiano Ronaldo is third, in the list provided by CIES Football Observatory, while Antoine Griezmann and Tottenham striker Harry Kane make up the top five.
The values of the players are based on several different variables including age, length of current contract and potential suitors.
All 100 players in the list are employed by clubs in Europe’s top five leagues – Premier League, La Liga, Serie A, Bundesliga and Ligue 1.
Kane’s inclusion in the top five comes after a hugely successful season at White Hart Lane.
The 22-year-old, who has attracted interest from Manchester United in the past, is valued at £87m in CIES Football Observatory’s latest findings.
Kane played a major role in helping Tottenham compete for the title by scoring 25 goals to win the Premier League Golden Boot.
Anthony Martial’s valuation is rising every month as the 20-year-old has shown he is capable of terrorising his opponents during his first season at Old Trafford.
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