According to a new CIES Football Observatory report, Tottenham stars Harry Kane and Dele Alli are worth more than Barcelona star Lionel Messi.
Messi's teammate Neymar tops the list with a projected price tag of £186m, with Alli (£137m) and Kane (£135m) behind him in second and third.
Five-time Ballon D'Or winner Messi is in fourth place with a value of £134m.
The research takes into account the performance of the players and their clubs, their age, contract, position and international status.
Manchester United midfielder Paul Pogba (£119m) and Chelsea ace Eden Hazard (£104m) are also included in the top-ten on the list.