Anthony Martial is worth £39.7m, making him the most valuable under-21 player in the world, according to a Soccerex report by Prime Time Sport.
United signed the 20-year-old for an initial £36m last summer but the Soccerex study, which uses Prime Time Sport's Football Value Index to rank footballers born on or after July 1, 1995, says he is worth even more now.
The top 10 young players all play in either the Premier League or Bundesliga, highlighting the strength of those leagues, while no La Liga player features in the top 20.