PSG forward Neymar has been rated as the most valuable footballer in the world by an independent study by KPMG.
The 26-year-old Brazilian has an estimated worth €229.1 million. PSG team mate Kylian Mbappe is next on the list, valued at €215 million. Barcelona's Lionel Messi is third with a valuation of €203.3 million.
Mohamed Salah is the highest Premier League player on the list in fourth (€168.3 million), with Tottenham striker Harry Kane €17 million cheaper in fifth.
The rest of the top ten is made up of Chelsea's Eden Hazard, Man City midfielder Kevin De Bruyne, Antoine Griezmann, Paul Pogba and Philipe Coutinho.
KPMG used many metrics to calculate the value of each player including;
- Player's playing position (i.e. goalkeeper, defender, midfielder, forward)
- Age and nationality
- Contract: assessment of a player's contractual situation with his current club
- Individual sports performance: assessment of the player's on-pitch performance (e.g. goals, assists, minutes played, dribbles, tackles)
- Disciplinary actions (i.e. number of fouls, number of red and yellow cards)
- Assessment of the player's performance with his national team (e.g. number of international matches, international goals)
- Assessment of the player's media and commercial potential (if significant)
- Team performance and characteristics: sporting results, league competitiveness, economic and financial aspects of the club, etc.
- Team dependence: evaluation of the importance of a given player in his playing team
- Timing of player's transfer and economic profiles of potential recruiting and selling clubs.