The criteria taken into account refers to both the performance and personal characteristics of a player, such as their age, position and contract duration, as well as the standing of their club and or international team based on their competition level and results.
1. Lionel Messi (Barcelona) - £185million
2. Neymar (Barcelona) - £113m
3. Eden Hazard (Chelsea) - £96m
4. Cristiano Ronaldo (Real Madrid) - £84m
5. Harry Kane (Tottenham) - £67m
6. Raheem Sterling (Manchester City) - £66m
7. Antonine Griezmann (Atletico Madrid) - £65m
8. Luis Suarez (Barcelona) - £64m
9. Sergio Aguero (Manchester City) - £60m
10. Alexis Sanchez (Arsenal) - £60m
11. Anthony Martial (Manchester United) - £58m
12. Paul Pogba (Juventus) - £57m
13=. Kevin De Bruyne (Manchester City) - £54m
13=. Philippe Coutinho (Liverpool) - £54m
15. Thomas Muller (Bayern Munich) - £52m
16. Robert Lewandowski (Bayern) - £51m
17. Gareth Bale (Real Madrid) - £51m
18. Romelu Lukaku (Everton) - £50m
19. Diego Costa (Chelsea) - £48m
20. Paulo Dybala (Juventus) - £46m
21. Isco (Real Madrid) - £46m
22. Cesc Fabregas (Chelsea) - £44m
23. Gonzalo Higuain (Napoli) - £43m
24. James Rodriguez (Real Madrid) - £43m
25. Toni Kroos (Real Madrid) - £41m
26. Marco Verratti (PSG) - £38m
27. Mesut Ozil (Arsenal) - £38m
28. Sergio Busquets (Barcelona) - £37m
29. Mauro Icardi (Inter) - £37m
30. Koke (Atletico Madrid) - £36m
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