Barcelona star Neymar is still someway short of matching the goalscoring feats of team-mates Luis Suarez and Lionel Messi, but the Brazilian has been valued as the world's most expensive player.
In a new study by the CIES Football Observatory, the 25-year-old emerges as the most valuable footballer on the planet, ahead of Messi and Tottenham duo Harry Kane and Dele Alli based on certain key criteria.
Neymar is valued at an eye-watering £185million according to the research, based on performance, employer clubs, international status, contract, age and position.
A list of the 110 most desirable players in Europe's top five leagues have been released with each member being valued at a minimum of £40m.