There was no room for Cristiano, who came in 11th, whilst Messi made the top five.

CIES – the International Center for Sport Studies – have named the 110 football players that would command the highest transfer fee were they to switch clubs.

Despite being the two best and highest-paid players of the game, neither Lionel Messi nor Cristiano top the list. Whilst La Pulga managed to make the top five, his Portuguese rivals failed to make the top 10.

The study claims the four-time Ballon d’Or winner would only cost a club €112.4m, almost half of the number one spot. The CIES criteria include “performance of both players and employer clubs, international status, contract, age and position”, meaning being 32 saw Ronaldo drop down the list.

La Pulga, who is rumored to have agreed to an extension on his contract expiring this summer, is valued at €151.7m. The Argentine is in fourth despite enduring a disappointing season, but still boasts an excellent market value.

Who came in first? That honor went to Messi’s Barca team-mate Neymar. The Brazilian, valued at €210.7m, has been in sensational form for the national side.

The Selecao ace put in stellar displays last season – the performance against PSG in particular – and, at 25, can only get better.

Only €1.5 million separate second (Dele Alli) from third (Harry Kane) at €155.1m and €153.6m, respectively. The Tottenham duo are two of the hottest players in the Premier League and could end Spurs’ long wait for the title next season. Check out the top 10 below.

  1. Neymar: €210.7m
  2. Dele Alli: €155.1m
  3. Harry Kane: €153.6m
  4. Lionel Messi: €151.7m
  5. Antoine Griezmann: €150.3m
  6. Luis Suarez: €140.8m
  7. Paul Pogba: €134.3m
  8. Gonzalo Higuain: €120.2m
  9. Eden Hazard: €117.2m
  10. Paulo Dybala: €115.3m