1. Neymar (Barcelona and Brazil) - £217m
2. Lionel Messi (Barcelona and Argentina) - £150m
3. Paul Pogba (Manchester United and France) - £136.5m
4. Antoine Griezmann (Atletico Madrid and France) - £132.2m
5. Luis Suarez (Barcelona and Uruguay) - £127.7m
6. Harry Kane (Tottenham Hotspur and England) - £122.4m
7. Cristiano Ronaldo (Real Madrid and Portugal) - £111.2m
8. Paulo Dybala (Juventus and Argentina) - £100m
9. Dele Alli (Tottenham Hotspur and England) - £97m
10. Eden Hazard (Chelsea and Belguim) - £89m
11. Gonzalo Higuain (Juventus and Argentina) - £86m
12. Anthony Martial (Manchester United and France) - £81.3m
13. Raheem Sterling (Manchester City and England) - £75.2m
14. Gareth Bale (Real Madrid and Wales) - £73.8m
15. Yannick Ferreira Carrasco (Atletico Madrid and Belguim) - £73m
16. Sergio Aguero (Manchester City and Argentina) - £70m
17. Riyad Mahrez (Leicester City and Algeria) - £68.7m
18. Mauro Icardi (Inter Milan and Argentina) - £68.3m
19. Kevin de Bruyne (Manchester City and Belguim) - £67.5m
20. Alexis Sanchez (Arsenal and Chile) - £67.1m
21. N'Golo Kante (Chelsea and France) - £65.5m
22. Alvaro Morata (Real Madrid and Spain) - £64.1m
23. Toni Kroos (Real Madrid and Germany) - £62.8m
24. Ousmane Dembele (Borussia Dortmund and France) - £62.4m
25. Romelu Lukaku (Everton and Belgium) - £62.3m
26. Christian Eriksen (Tottenham Hotspur and Denmark) - £62.2m
27. Robert Lewandowski (Bayern Munich and Poland) - £61.9m
28. Hector Bellerin (Arsenal and Spain) - £61.8m
29. Eric Dier (Tottenham Hotspur and England) - £61.1m
30. Pierre-Emerick Aubameyang (Borussia Dortmund and Gabon) - £60.5m
31. Koke (Atletico Madrid and Spain) - £59m
32. Diego Costa (Chelsea and Spain) - £58.3m
33. Leroy Sane (Manchester City and Germany) - £57.4m
34. Saul Niguez (Atletico Madrid and Spain) - £57.2m
35. Mohammed Salah (Roma and Egypt) - £57m
36. Raphael Varane (Real Madrid and France) - £56.3m
37. Thomas Muller (Bayern Munich and Germany) - £55.9m
38. Nicolas Otamendi (Manchester City and Argentina) - £55.5m
39. Sadio Mane (Liverpool and Senegal) - £53.5m
40. Shkrodan Mustafi (Arsenal and Germany) - £53.2m
41. James Rodriguez (Real Madrid and Colombia) - £53.1m
42. Virgil Van Dijk (Southampton and Holland) - £52.9m
43. Jan Oblak (Atletico Madrid and Slovenia) - £52.5m
44. Andre Gomes (Barcelona and Portugal) - £52.2m
45. Roberto Firmino (Liverpool and Brazil) - £48.6m
46. Thibaut Courtois (Chelsea and Belgium) - £48.5m
47. Willian (Chelsea and Brazil) - £48.4m
48. Philippe Coutinho (Liverpool and Brazil) - £48.3m
49. Georginio Wijnaldum (Liverpool and Holland) - £47.2m
50. Miralem Pjanic (Juventus and Bosnia-Herzegovina) - £46.2m
51. Bernardo Silva (Monaco and Portugal) - £46.1m
52. Jamie Vardy (Leicester City and England) - £45.9m
53. Marco Asensio (Real Madrid and Spain) - £45.4m
54. Radja Nainggolan (Roma and Belgium) - £44.5m
55. David Alaba (Bayern Munich and Austria) - £44.4m
56. Lucas Moura (PSG and Brazil) - £44.3m
57. John Stones (Manchester City and England) - £43m
58. David de Gea (Manchester United and Spain) - £42.9m
59. Mateo Kovacic (Real Madrid and Croatia) - £42.8m
60. Michy Batshuayi (Chelsea and Belgium) - £42.3m
61. Samuel Umtiti (Barcelona and France) - £41.9m
62. Mesut Ozil (Arsenal and Germany) - £41.8m
63. Granit Xhaka (Arsenal and Switzerland) - £40.5m
64. Joshua Kimmich (Bayern Munich and Germany) - £40.3m
65. Alexandre Lacazette (Lyon and France) - £40.1m
66. Andrea Belotti (Torino and Italy) - £39.7m
67. Manuel Neuer (Bayern Munich and Germany) - £39.6m
68. Ivan Rakitic (Barcelona and Croatia) - £39.5m
69. Son Heung-Min (Tottenham Hotspur and South Korea) - £39.4m
70. Sergio Busquets (Barcelona and Spain) - £39.2m
71. Antonio Rudiger (Roma and Germany) - £39.1m
72. Mats Hummels (Borussia Dortmund and Germany) - £38.2m
73. Jerome Boateng (Bayern Munich and Germany) - £38m
74. Leonardo Bonucci (Juventus and Italy) - £37.8m
75. Julian Brandt (Bayer Leverkusen and Germany) - £37.7m
76. Daniele Rugani (Juventus and Italy) - £37.5m
77. Piotr Zielinski (Napoli and Poland) - £37.4m
78. Nathan Redmond (Southampton and England) - £37.3m
79. Isco (Real Madrid and Spain) - £37.2m
80. Konstantinos Manolas (Roma and Greece) - £36.8m
81. Angel Correa (Atletico Madrid and Argentina) - £36.5m
82. Dimitri Payet (West Ham United and France) - £36m
83. Fabinho (Monaco and Brazil) - £35.9m
84. Alessio Romagnoli (AC Milan and Italy) - £35.8m
85. Toby Alderweireld (Tottenham Hotspur and Belgium) - £35.7m
86. Alex Sandro (Juventus and Brazil) - £35.6m
87. Denis Suarez (Barcelona and Spain) - £35.5m
88. Cesar Azpilicueta (Chelsea and Spain) - £35.4m
89. Marco Verratti (PSG and Italy) - £35.3m
90. Danny Drinkwater (Leicester City and England) - £35.2m
91. Pedro (Chelsea and Spain) - £35m
92. Douglas Costa (Bayern Munich and Brazil) - £34.6m
93. Emre Can (Liverpool and Germany) - £34m
94. Felipe Anderson (Lazio and Brazil) - £33.5m
95. Marquinhos (PSG and Brazil) - £33m
96. Karim Benzema (Real Madrid and France) - £32.9m
97. Kevin Gameiro (PSG and France) - £32.8m
98. Kalidou Koulibaly (Napoli and Senegal) - £32.6m
99. Renato Sanches (Bayern Munich and Portugal) - £32.2m
100. Michail Antonio (West Ham United and England) - £31.8m
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