The International Centre for Sports Studies (CIES) have released their annual football study - including examination of the current transfer market.
The paper takes into account the player's age, length of contract, his position and form over the last 12 months.
TOP TEN MOST EXPENSIVE PLAYERS:
2) Cristiano Ronaldo (POR / Real Madrid): between €105.7M and €122.9M
3) Luis Suarez (URU / Liverpool): between €98.5M and €114.5M
5) Neymar (BRA / FC Barcelona): between €62.8M and €73M
6) Paul Pogba (FRA / Juventus): between €60.6M and €70.4M
7) Gareth Bale (WAL / Real Madrid). between €58.4M and €67.8M
8) Mesut Özil (GER / Arsenal): between €49.2M and €57.2M
9) Edinson Cavani (URU / PSG): between €48M and €55.8M
10) Mario Götze (GER / Bayern Munich): between €47M and €54.6M
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