Tottenham's Harry Kane and Dele Alli are worth more than Lionel Messi and Cristiano Ronaldo, according to a new study by CIES Football Observatory.
England pair Kane, 24, and Alli, 21, are valued at £135.5 million and £136.9m, respectively, ranking them behind only Barcelona's Neymar (£185.9m), and above fourth-placed Messi (£133.9m) and evergreen Ronaldo (£99.2m), the oldest player on the list, in 11th.
Antoine Griezmann (£132.6m), Luis Suarez (£124.2m), Manchester United's world-record signing Paul Pogba (£118.5m), Gonzalo Higuain (£106.1m), Chelsea's Eden Hazard (£103.4m) and Paulo Dybala (£101.7m) make up the top 10.
The list is determined on a number of factors, including performance of both players and the international status of their clubs, contract, age and position and the ages of Messi, 29, and Ronaldo, 32, appear to have counted against them.
The rankings are dominated by the Premier League, with even the 10th most expensive English-based player -- Kane and Alli's Tottenham teammate Eric Dier -- worth £75m, compared to just £41.6m for the tenth most-valuable in the German Bundesliga.
Tottenham have nine players on the 110-man list, with Manchester City (7), Chelsea (7) Liverpool (5), Arsenal (4), United (4) the other English sides to feature prominently.
In the top 50, Spurs have five players, the same number as City while United, Chelsea and Liverpool have three each.
The findings suggest that any club wishing to sign Arsenal's sole representative in the top 50, Alexis Sanchez, will have to pay £84.7m and that Kylian Mbappe -- the Chile international's potential successor at the Emirates -- is already worth £81.7m, despite being the youngest player in the rankings.
Kyle Walker, Tottenham's right-back who has been linked to Manchester City -- is named as the 110th and last player on the list, valued at £35.4m.
Gareth Bale, the world's most expensive player until last summer, is down at 43 on the list, valued at £59m.