Marcus Rashford and Erling Haaland have been valued as the most expensive footballers on the planet in a new study published by the CIES Football Observatory.
Manchester United star Rashford, 23, is valued at between £130m-£172m (€150m-€200m) and is rated at 14.8 per cent of the club's total squad value, while 20-year-old forward Haaland has the same value but is a much bigger asset to his club Borussia Dortmund at 21.5 per cent.
Below the leading pair, England internationals Phil Foden, 20, and Bukayo Saka, 19, are two of the next four players to finish in the next-highest transfer bracket, between £103m-£130m, alongside Atletico Madrid's Joao Felix and PSG's Kylian Mbappe.