- Neymar has been valued as the world's most expensive player after new studies
- CIES Football Observatory research value the Barcelona forward at £185million
- Tottenham midfielder Dele Alli is second on list based on a number of variables
- Studies take into account club, interclub, international status, contract, age and position
Barcelona star Neymar is still someway short of matching the goalscoring feats of team-mates Luis Suarez and Lionel Messi, but the Brazilian has been valued as the world's most expensive player.
In a new study by the CIES Football Observatory, the 25-year-old emerges as the most valuable footballer on the planet, ahead of Messi and Tottenham duo Harry Kane and Dele Alli based on certain key
Neymar is valued at an eye-watering £185million according to the research, based on performance, employer clubs, international status, contract, age, position and marketability.
A list of the 110 most desirable players in Europe's top five leagues have been released with each member being valued at a minimum of £40m.
Alli's meteoric rise at Spurs and England has resulted in him being the second-most valuable player on the continent, with the findings estimating his worth at £137m, while Kane's £135m will rise if he is handed the England captaincy permanently.
At 29 years old, Messi's prolific returns each season defies the view that his best days are behind him but the CIES studies value him at £134m with him unlikely to leave Barcelona during his peak years.
Atletico Madrid striker Antoine Griezmann is the fifth-most costly player, at £132m, while Suarez comes in just beneath him at a market value of £124m.
Manchester United midfielder Paul Pogba cost the club a world-record transfer fee last summer, and the France international has been given a value of £118m.
Gonzalo Higuain (£106m) is eighth on the list while Player of the Year Eden Hazard (£104m) and Paulo Dybala (£102m) are also in the top 10.
The oldest player to make the list is Cristiano Ronaldo, with the evergreen Real Madrid and Portugal star 11th on the list at a value of £99m.
The exclusive CIES Football Observatory algorithm is based on the thorough analysis of almost 2,000 paying fee transfers and the variables have led to the Premier League being heavily represented.
Everton striker Romelu Lukaku is priced at £93m - £7m short of his club's valuation - while Monaco starlet Kylian Mbappe would command a fee of £81m based on the findings.
Following deep analysis and consultation, Manchester City pair Kevin De Bruyne and Raheem Sterling have been included in the top 20, valued at £98m and £87m respectively.
Arsenal's Alexis Sanchez is 17th with a market value of £85m while Liverpool playmaker Roberto Firmino complete the top 20 with the Brazilian worth an estimated £75m.
Eric Dier, Sergio Aguero, Christian Eriksen, Bernardo Silva and N'Golo Kante all feature between 20-30, while Leroy Sane, Anthony Martial, John Stones and Philippe Coutinho would all command fees of more than £65m
Gareth Bale, who was the world's most expensive player before Pogba's move to United, has struggled through injury this season, and the Welsh wizard comes in at No 43 on the list at a value of £59m.
United transfer targets Andrea Belotti and Alvaro Morata are both rated highly, with the Torino striker valued at £64m and the Real Madrid forward priced a little lower at £54m.
Tottenham have eight players on the 110-man list, with City (7), Chelsea (7) Liverpool (5), Arsenal (4), United (4) the other English sides to feature prominently.
TOP 50 MOST VALUABLE PLAYERS IN EUROPE'S TOP
Player Club Value
Neymar Barcelona 18
Dele Alli Tottenham 13
Harry Kane Tottenham 13
Lionel Messi Barcelona 13
Antoine Griezmann Atletico Madrid 13
Luis Suarez Barcelona 12
Paul Pogba Manchester United 11
Gonzalo Higuain Juventus 10
Eden Hazard Chelsea 10
Paulo Dybala Juventus 10
Cristiano Ronaldo Real Madrid 99
Kevin de Bruyne Manchester City 98
Romelu Lukaku Everton 93
Robert Lewandowski Bayern Muniuch 89
Raheem Sterling Manchester City 87
Yannick Carrasco Atletico Madrid 86
Alexis Sanchez Arsenal 85
Kylian Mbappe Monaco 82
Ousmane Demble Borussi Dortmund 77
Roberto Firmino Liverpool 75
Eric Dier Tottenham 75
Diego Costa Chelsea 74
Edinson Cavani PSG 73
Christian Eriksen Tottenham 73
Pierre-Emerick Aubameyang Borussia Dortmund 72
Bernardo Silva Manchester City 71
Toni Kroos Real Madrid 71
Koke Atletico Madrid 71
N'Golo Kante Chelsea 70
Saul Niguez Atletico Madrid 70
Lorenzo Insigne Napoli 67
Leroy Sane Manchester City 66
Anthony Martial Manchester United 65
Marc-Andre ter Stegen Barcelona 65
Andrea Belotti Torino 64
John Stones Manchester City 63
Philippe Coutinho Liverpool 63
Marcus Rashford Manchester United 62
Mohammed Salah Roma 60
Samuel Umtiti Barcelona 59
Thibaut Courtois Chelsea 59
Gareth Bale Real Madrid 59
Jan Oblak Atletico Madrid 58
Mauro Icardi Inter Milan 58
Timo Werner RB Leipzig 57
Sadio Mane Liverpool 56
Thomas Lemar Monaco 55
Ivan Rakitic Barcelona 55
Heung-min Son Tottenham 54
