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16th January 2017
03:45pm GMT
Paul Pogba, who became the most expensive player on record when he returned to Manchester United in summer, is valued at £136.4m.
This places him third on the list. Neymar's Barcelona teammate Lionel Messi is in second, valued at a mere £149m.
Recently-crowned Ballon d'Or winner Cristiano Ronaldo is now seventh on the list, with Tottenham duo Harry Kane (£122m) and Dele Alli (£96m) also making the top ten.
The study was carried out by a team of academics from the CIES Football Obsersvatory. They used a specially constructed transfer value algorithm, which factors in a player's age, contract length and performance levels.
The top 10 is as follows:
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