With the 2023-24 season all but over -- save for Borussia Dortmund's clash with Real Madrid in Saturday's Champions League final at Wembley -- and the summer transfer window on the verge of opening, it's timely that the CIES Football Observatory has produced a study that gives a comprehensive rundown of the 100 most valuable players in men's football.
The list is based on in-depth data produced by CIES (the International Centre for Sports Studies) using a custom algorithm incorporating various factors, including the individual players' age, length of contract and minutes played as well as the level at which they are playing. Other less tangible things considered include market forces and the financial heft of the clubs involved.
It should come as scant surprise that almost the entire top 10 hail from teams in the English Premier League and Spain's LaLiga, with the five most valuable players in world football -- all with transfers valued above €200 million and some exceeding Neymar's world-record €222m fee -- divided between the reigning champions of those two leagues: Real Madrid and Manchester City.
The transfer values estimated by CIES are intended to reflect 100% of the fee it would currently take to sign the player in question, including all the various add-ons and bonuses involved.
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10. Florian Wirtz, Bayer Leverkusen (€133m)
The only player in the top 10 who plays outside of England and Spain, Wirtz had a pivotal creative role in Leverkusen's historic unbeaten Bundesliga 2023-24 title triumph. The 21-year-old attacking midfielder scored 11 league goals and provided six assists as Xabi Alonso's side usurped the odds to canter to a first-ever top-flight championship, and he is set to be one of the breakout stars at this summer's European Championship for host nation Germany.
9. Martin Ødegaard, Arsenal (€135m)
The beating heart of Arsenal's midfield, Gunners captain Ødegaard has truly found a home in North London after struggling to gain a foothold at Real Madrid. The skilful 25-year-old Norway international is the oldest player in the CIES top 10 and one of two Arsenal players at the top of the list after an impressive title-chasing season in the Premier League.
8. Lamine Yamal, Barcelona (€140m)
Barcelona's latest wonderkid -- the club's youngest player for over a century -- has just completed his first full professional season, in which he made 50 appearances, and he's still only 16. He also made his international debut last September and instantly broke new ground by becoming Spain's youngest-ever player and goal scorer when he found the net against Georgia at the age of 16 years and 57 days.
7. Julián Álvarez, Manchester City (€168m)
Already a World Cup winner at the age of 24, versatile attacker Álvarez has proved his utility at City by playing a variety of roles across the front line. The Argentina international made a solid contribution for his club in 2023-24, playing 54 times in all competitions and scoring 19 goals, including a brace in the FIFA Club World Cup final.
6. Bukayo Saka, Arsenal (€195m)
A second Arsenal star to crack the top 10, Saka has firmly established his credentials as one of the Premier League's biggest, most exciting talents. Still only 22, the England forward scored 16 goals in 35 league games as the Gunners pushed Manchester City all the way in the title chase only to finish runners-up for the second year in a row.
5. Phil Foden, Manchester City (€203m)
Foden has blossomed into one of English football's crown jewels, becoming an intrinsic part of City's title winners this season and earning the individual awards to match. The 24-year-old attacking midfielder is one of only five players worldwide to see his transfer value pass the €200m mark, according to the CIES.
4. Rodrygo Goes, Real Madrid (€220m)
One of three Real Madrid stars among the top four spots, Rodrygo has four years left on his contract at the Bernabéu, having renewed his terms with the Spanish giants in November 2023. The 23-year-old Brazil forward scored 10 goals in 34 La Liga games for Los Blancos, who might still end the campaign as double winners should they prevail against Borussia Dortmund in the Champions League final.
3. Vinícius Júnior, Real Madrid (€240m)
Having graduated to become Real's principal attacking threat in lieu of an out-an-out striker, Vinícius has proved his mettle by surpassing the 20-goal mark in all competitions for the third season running. A contract extension signed during the first half of the season has also seen his estimated transfer value rocket.
2. Erling Haaland, Manchester City (€255m)
Despite apparently enduring a "quiet" campaign by his own high standards, Haaland still managed to bag 27 league goals for Premier League title winners City and claim the Golden Boot for the second successive season, and by a clear margin. The 23-year-old Norwegian powerhouse weighed in with 38 goals in 45 games across all competitions to further his reputation as one of the world's most prolific No. 9s.
1. Jude Bellingham, Real Madrid (€280m)
Bellingham has been an instant success in his debut season with Real Madrid, scoring 23 goals in all competitions and finishing as Los Blancos' top goal scorer in LaLiga despite having to adapt to a more attacking role. The 20-year-old England international is already arguably the most coveted talent in the world, and, with a massive contract that runs until 2029, it would take a truly astronomical sum to see him move elsewhere. One suspects that victory in the upcoming Champions League final would only see that value soar further.