Transfer fees continue to skyrocket, but which player is actually worth the most?
The CIES Football Observatory, based in Switzerland, has taken on the task of working it out, and has revealed a list of the top 100 most valuable players – including familiar names such as Cristiano Ronaldo and Lionel Messi, to some less well known such as Mikel Oyarzabal of Real Sociedad.
CIES says it has calculated the transfer value according to a "freshly updated and improved algorithm" which "takes into account a wide array of variables such as age, contract, position, minutes, goals, international status, team results, etc. The estimates refer to the value for the most likely recruiting club."
Take a look at the top 20 in the slideshow at the top.
Big names who missed out on the top 20 include Liverpool's Virgil van Dijk, who was the world's most expensive defender until Harry Maguire joined Manchester United from Leicester City this summer. Van Dijk is valued at €112.1 million (Dh457m) by CIES.
Elsewhere, the two Brazilian goalkeepers vying at the top of the Premier League, Liverpool's Alisson Becker and Manchester City's Ederson, are close in value, with the former in 24th at €107.5m and the latter at 26th with a value of €103m.
Tottenham Hotspur's Christian Eriksen, who has been seeking a move this summer, is said to have a value of €61.3m as he enters the last year of his contract.
Other notable inclusions are Arsenal's Matteo Guendouzi in 62nd (€70.2m), and Lucas Torreira in 49th (€76m), plus West Ham's England international Declan Rice in 71st (€68.7m).
Paulo Dybala who came close to joining Manchester United and Tottenham during the transfer window, was placed in 23rd with a value of €108.2m.