Barcelona superstar Neymar has been named the most valuable footballer in Europe by the CIES Football Observatory.
According to CIES, the factors used in ranking the players include performance of both players and employer clubs, international status, contract, age and position.
Neymar is valued at an eye-watering £185million according to the research, with Tottenham’s Dele Alli a distant second.
The youngest player in the rankings is the French prodigy Kylian Mbappé (€ 93 M), while the oldest is the evergreen Portuguese striker Cristiano Ronaldo (€ 112 M).
At 29 years old, Messi’s prolific returns each season defies the view that his best days are behind him but the CIES studies value him at £134m with him unlikely to leave Barcelona during his peak years.
Atletico Madrid striker Antoine Griezmann is the fifth-most costly player, at £132m, while Suarez comes in just beneath him at a market value of £124m.
Manchester United midfielder Paul Pogba cost the club a world-record transfer fee last summer, and the France international has been given a value of £118m.
Gonzalo Higuain (£106m) is eighth on the list while Player of the Year Eden Hazard (£104m) and Paulo Dybala (£102m) are also in the top 10.
Manchester City pair Kevin De Bruyne and Raheem Sterling have been included in the top 20, valued at £98m and £87m respectively.
Arsenal’s Alexis Sanchez is 17th with a market value of £85m while Liverpool playmaker Roberto Firmino complete the top 20 with the Brazilian worth an estimated £75m.
Eric Dier, Sergio Aguero, Christian Eriksen, Bernardo Silva and N’Golo Kante all feature between 20-30, while Leroy Sane, Anthony Martial, John Stones and Philippe Coutinho would all command fees of more than £60m.
Tottenham have eight players on the 110-man list, with City (7), Chelsea (7) Liverpool (5), Arsenal (4), United (4) the other English sides to feature prominently.
The full list of players ranging from 1 to 110 is here.