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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.