The Football Observatory [CIES] each year publishes a list of 100 players in the world with the highest transfer values across the top-flights of England, France, Germany, Italy and Spain.

However, this year’s ranking came with a massive surprise after Portugal and Real Madrid phenomenal forward Cristiano Ronaldo failed to make the top five amongst world’s most marketable footballers.

According to CIES, Barcelona forward Neymar is now worth about £217m – £128m in the transfer market, meaning any team who is going to sign the 23-year-old Brazil international will have to cough out double of what Manchester United paid Juventus for Paul Pogba last summer.

The list is calculated on an econometric model by the CIES Football Observatory research team from the analysis of over 1,500 paid transfers since 2010.

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.

Thier permutations this time around have however put reigning world’s best footballer Ronaldo in seventh position with Barcelona talisman Messi in second spot.

Here’s the complete TOP 100 list

1. Neymar (Barcelona and Brazil) – £217m

2. Lionel Messi (Barcelona and Argentina) – £150m

3. Paul Pogba (Manchester United and France) – £136.5m

4. Antoine Griezmann (Atletico Madrid and France) – £132.2m

5. Luis Suarez (Barcelona and Uruguay) – £127.7m

6. Harry Kane (Tottenham Hotspur and England) – £122.4m

7. Cristiano Ronaldo (Real Madrid and Portugal) – £111.2m

8. Paulo Dybala (Juventus and Argentina) – £100m

9. Dele Alli (Tottenham Hotspur and England) – £97m

10. Eden Hazard (Chelsea and Belguim) – £89m

11. Gonzalo Higuain (Juventus and Argentina) – £86m

12. Anthony Martial (Manchester United and France) – £81.3m

13. Raheem Sterling (Manchester City and England) – £75.2m

14. Gareth Bale (Real Madrid and Wales) – £73.8m

15. Yannick Ferreira Carrasco (Atletico Madrid and Belguim) – £73m

16. Sergio Aguero (Manchester City and Argentina) – £70m

17. Riyad Mahrez (Leicester City and Algeria) – £68.7m

18. Mauro Icardi (Inter Milan and Argentina) – £68.3m

19. Kevin de Bruyne (Manchester City and Belguim) – £67.5m

20. Alexis Sanchez (Arsenal and Chile) – £67.1m

21. N’Golo Kante (Chelsea and France) – £65.5m

22. Alvaro Morata (Real Madrid and Spain) – £64.1m

23. Toni Kroos (Real Madrid and Germany) – £62.8m

24. Ousmane Dembele (Borussia Dortmund and France) – £62.4m

25. Romelu Lukaku (Everton and Belgium) – £62.3m

26. Christian Eriksen (Tottenham Hotspur and Denmark) – £62.2m

27. Robert Lewandowski (Bayern Munich and Poland) – £61.9m

28. Hector Bellerin (Arsenal and Spain) – £61.8m

29. Eric Dier (Tottenham Hotspur and England) – £61.1m

30. Pierre-Emerick Aubameyang (Borussia Dortmund and Gabon) – £60.5m

31. Koke (Atletico Madrid and Spain) – £59m

32. Diego Costa (Chelsea and Spain) – £58.3m

33. Leroy Sane (Manchester City and Germany) – £57.4m

34. Saul Niguez (Atletico Madrid and Spain) – £57.2m

35. Mohammed Salah (Roma and Egypt) – £57m

36. Raphael Varane (Real Madrid and France) – £56.3m

37. Thomas Muller (Bayern Munich and Germany) – £55.9m

38. Nicolas Otamendi (Manchester City and Argentina) – £55.5m

39. Sadio Mane (Liverpool and Senegal) – £53.5m

40. Shkrodan Mustafi (Arsenal and Germany) – £53.2m

41. James Rodriguez (Real Madrid and Colombia) – £53.1m

42. Virgil Van Dijk (Southampton and Holland) – £52.9m

43. Jan Oblak (Atletico Madrid and Slovenia) – £52.5m

44. Andre Gomes (Barcelona and Portugal) – £52.2m

45. Roberto Firmino (Liverpool and Brazil) – £48.6m

46. Thibaut Courtois (Chelsea and Belgium) – £48.5m

47. Willian (Chelsea and Brazil) – £48.4m

48. Philippe Coutinho (Liverpool and Brazil) – £48.3m

49. Georginio Wijnaldum (Liverpool and Holland) – £47.2m

50. Miralem Pjanic (Juventus and Bosnia-Herzegovina) – £46.2m

51. Bernardo Silva (Monaco and Portugal) – £46.1m

52. Jamie Vardy (Leicester City and England) – £45.9m

53. Marco Asensio (Real Madrid and Spain) – £45.4m

54. Radja Nainggolan (Roma and Belgium) – £44.5m

55. David Alaba (Bayern Munich and Austria) – £44.4m

56. Lucas Moura (PSG and Brazil) – £44.3m

57. John Stones (Manchester City and England) – £43m

58. David de Gea (Manchester United and Spain) – £42.9m

59. Mateo Kovacic (Real Madrid and Croatia) – £42.8m

60. Michy Batshuayi (Chelsea and Belgium) – £42.3m

61. Samuel Umtiti (Barcelona and France) – £41.9m

62. Mesut Ozil (Arsenal and Germany) – £41.8m

63. Granit Xhaka (Arsenal and Switzerland) – £40.5m

64. Joshua Kimmich (Bayern Munich and Germany) – £40.3m

65. Alexandre Lacazette (Lyon and France) – £40.1m

66. Andrea Belotti (Torino and Italy) – £39.7m

67. Manuel Neuer (Bayern Munich and Germany) – £39.6m

68. Ivan Rakitic (Barcelona and Croatia) – £39.5m

69. Son Heung-Min (Tottenham Hotspur and South Korea) – £39.4m

70. Sergio Busquets (Barcelona and Spain) – £39.2m

71. Antonio Rudiger (Roma and Germany) – £39.1m

72. Mats Hummels (Borussia Dortmund and Germany) – £38.2m

73. Jerome Boateng (Bayern Munich and Germany) – £38m

74. Leonardo Bonucci (Juventus and Italy) – £37.8m

75. Julian Brandt (Bayer Leverkusen and Germany) – £37.7m

76. Daniele Rugani (Juventus and Italy) – £37.5m

77. Piotr Zielinski (Napoli and Poland) – £37.4m

78. Nathan Redmond (Southampton and England) – £37.3m

79. Isco (Real Madrid and Spain) – £37.2m

80. Konstantinos Manolas (Roma and Greece) – £36.8m

81. Angel Correa (Atletico Madrid and Argentina) – £36.5m

82. Dimitri Payet (West Ham United and France) – £36m

83. Fabinho (Monaco and Brazil) – £35.9m

84. Alessio Romagnoli (AC Milan and Italy) – £35.8m

85. Toby Alderweireld (Tottenham Hotspur and Belgium) – £35.7m

86. Alex Sandro (Juventus and Brazil) – £35.6m

87. Denis Suarez (Barcelona and Spain) – £35.5m

88. Cesar Azpilicueta (Chelsea and Spain) – £35.4m

89. Marco Verratti (PSG and Italy) – £35.3m

90. Danny Drinkwater (Leicester City and England) – £35.2m

91. Pedro (Chelsea and Spain) – £35m

92. Douglas Costa (Bayern Munich and Brazil) – £34.6m

93. Emre Can (Liverpool and Germany) – £34m

94. Felipe Anderson (Lazio and Brazil) – £33.5m

95. Marquinhos (PSG and Brazil) – £33m

96. Karim Benzema (Real Madrid and France) – £32.9m

97. Kevin Gameiro (PSG and France) – £32.8m

98. Kalidou Koulibaly (Napoli and Senegal) – £32.6m

99. Renato Sanches (Bayern Munich and Portugal) – £32.2m

100. Michail Antonio (West Ham United and England) – £31.8m.

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