Barcelona super star,Lionel Messi has been valued as the most expensive player in the world.
On the list provided by CIES, Cristiano Ronaldo is third, while Antoine Griesmann and Harry Kane make up the top five.
Their values are based on different variables including age, length of current location and potential suitors.
All one-hundred players on the list are employed by clubs in Europe’s top five League – Premier League, La Liga, Serie A, Bundesliga and Ligue 1.
Harry Kane’s inclusion in the top five comes after a huge successful season at White Hart Lane.
The 22-year-old, who has attracted interest from Manchester United, is valued at £87m in CIES Football Observatory’s latest findings.