Neymar is the most valuable player in Europe – worth about £216 million – according to a new study which values 10 players at more than 100m euros.
The Barcelona striker is ahead of teammate, Lionel Messi, who is valued by academics at £149 million.
The only England players in the top 10 are Tottenham duo Harry Kane (worth £122 million) and Dele Alli (£96 million).
Paul Pogba, who joined Manchester United for a record £89 million in the summer, is worth £136.4 million.
The study has been carried out by a team of academics from the CIES Football Observatory, using a transfer value algorithm.
They have calculated the value using criteria that includes player performance and characteristics, such as age and length of contract.
Cristiano Ronaldo, the Ballon d’Or winner and Fifa’s world’s best player, is seventh on the list at £111 million, with Real Madrid team-mate Gareth Bale 14th and valued at £73.8 million, less than the £85.3 million he cost the La Liga side in 2013.
Pogba is the only player in the top five not based in Spain, with Atletico Madrid’s Antoine Griezmann third at £132 million and Barcelona’s Luis Suarez fifth (£127 million).
There are 42 Premier League players in the top 100, including Chelsea’s Eden Hazard (£89 million), Manchester United’s Anthony Martial (£81 million), Manchester City’s Raheem Sterling (£75 million) and Leicester City’s Jamie Vardy (£45 million).
West Ham midfielder, Michail Antonio, makes the list at 100, with a value of £31 million.
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