Lionel Messi, The world’s most expensive player at £163m

Lionel Messi is valued as the world’s most expensive player at £163m, pipping club team-mate Neymar to top spot.

Real Madrid’s Cristiano Ronaldo is third, in the list provided by CIES Football Observatory, while Antoine Griezmann and Tottenham striker Harry Kane make up the top five.

The values of the players are based on several different variables including age, length of current contract and potential suitors.

All 100 players in the list are employed by clubs in Europe’s top five leagues – Premier League, La Liga, Serie A, Bundesliga and Ligue 1.

Kane’s inclusion in the top five comes after a hugely successful season at White Hart Lane.

The 22-year-old, who has attracted interest from Manchester United, is valued at £87m in CIES Football Observatory’s latest findings.

Kane played a major role in helping Tottenham compete for the title by scoring 25 goals to win the Premier League Golden Boot.

Anthony Martial’s valuation is rising every month – the 20-year-old has shown he is capable of terrorising his opponents during his first season at Old Trafford.

United shelled out an initial fee of £36m but he is now, accoring to the study, worth a staggering £86m.

Juventus and France midfielder Paul Pogba, who is being chased by Europe’s top clubs, is valued at £70m.

His valuation would be higher if he had a lengthy deal with Juventus but his current contract is due to expire in 2019.

Dele Alli’s rise from a League One prospect to a Premier League star has been remarkable.

Tottenham bought the Englishman for just £5m but he is now said to be worth more than world superstars such as Robert Lewandowski, Mesut Ozil and Karim Benzema.