The Centre International d'Etude du Sport pull together a number of variables to assess just how much players are worth in the modern game.
And the Barcelona superstar once again tops the list with an estimated transfer value of an eye-watering €280million (£206m).
Factors such as performance, experience, contract and age go into the calculation from the player's point of view while the club's competition level, results, achievements also play a role.
Top 25 (in full)
1. Lionel Messi (Barcelona) €280.8m2. Eden Hazard (Chelsea) €148.9m
3. Cristiano Ronaldo (Real Madrid) €124.7m
4. Neymar (Barcelona) €98.5m
5. Sergio Aguero (Manchester City) €86m
6. Raheem Sterling (Liverpool) €81m
7. Paul Pogba (Juventus) €77.3m
8. Diego Costa (Chelsea) €76.9m
9. Alexis Sanchez (Arsenal) €74.6m
10. James Rodriguez (Real Madrid) €68.8m
11. Luis Suarez (Barcelona) €66m
12. Antoine Griezmann (Atletico Madrid) €64.9m
13. Cesc Fabregas (Chelsea) €64.5m
14. Isco (Real Madrid) €62.9m
15. Harry Kane (Tottenham) €58.9m
16. Gareth Bale (Real Madrid) €56.4m
17. Philippe Coutinho (Liverpool) €55.5m
18. Thibaut Courtois (Chelsea) €55.3m
19. Oscar (Chelsea) €52.3m
20. Karim Benzema (Real Madrid) €49.1m
21. Mario Gotze (Bayern Munich) €47.1m
22. Koke (Atletico Madrid) €45.3m
23. Christian Eriksen (Tottenham) €44.2m
24. Romelu Lukaku (Everton) €43.7m
25. Toni Kroos (Bayern Munich) €43.6m
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