Tottenham striker Harry Kane is the third most valuable player in the world, according to a new study.
CIES’ Football Observatory says Kane is worth 194.7m euros (£172.65m), behind only Paris St-Germain forward Neymar, 25, and Barcelona’s Lionel Messi, 30.
The England forward, 24, scored 56 goals for club and country last year, making him the top scorer in Europe.
Kane’s Spurs and England team-mate Dele Alli, 21, is sixth on the list and the second-highest Premier League player.
CIES’ Football Observatory calculated the values of players in the top five European leagues using age, position, contract duration, performance and international status.
Manchester City playmaker Kevin de Bruyne, 26, Manchester United forward Romelu Lukaku and midfielder Paul Pogba, both 24, are the other England-based players to make the top 10.
Real Madrid forward Cristiano Ronaldo, 32, named the world’s best male player at the 2017 Best Fifa Football Awards, is 49th on the list and valued at 80.4m euros (£71.29m)
New Barcelona signing Philippe Coutinho is 16th on the list, with the 25-year-old playmaker valued £33m below what the La Liga giants paid for him.
Barcelona’s Marc-Andre ter Stegen, 25, is the highest-valued goalkeeper at 96m euros (£85.13m) and 24-year-old Samuel Umtiti the most expensive defender at 101m euros (£89.56m).
Juventus’ 24-year-old striker Paulo Dybala (£155.18m) heads the Serie A rankings, while Bayern Munich’s Robert Lewandowski, 29, (£94.88m) tops the Bundesliga players