"?According to the CIES Football Observatory's most recent study, Barcelona continue to dominate the list of the world's most valuable players.
Five time Ballon d'Or winner Lionel Messi leads the pack, yet again, with his teammate and heir apparent, Neymar, trailing close behind.
Surprisingly, Manchester United striker Anthony Martial ranks sixth in the list, due, in part, to the huge transfer fee the club paid to sign him from Monaco last summer.
The process behind the formula that determines each player's value involves a number of factors that the Observatory published on their website:
Even though Messi is now 29, it is clear to see why he still reigns at the top of the list while his rival, Real Madrid star Cristiano Ronaldo, 31, is a distant third, although his value shot up recently thanks to a number of impressive performances, including a Champions League final win.
The list only includes players in Europe's top five leagues and it is heavily influenced by form so it is not surprising that the likes of Gonzalo Higuain and Pierre-Emerick Aubameyang, for example, have risen in recent months, as a result of their fantastic and prolific seasons for Napoli and Borussia Dortmund respectively.
The list of the top 100 most valuable footballers in the world is as follows.
