Neymar is the most valuable player in Europe – worth about £216m – according to a new study which values 10 players at more than 100m euros.
The Barcelona striker is ahead of team-mate Lionel Messi, who is valued by academics at £149m.
The only England players in the top 10 are Tottenham duo Harry Kane (worth £122m) and Dele Alli (£96m).
Paul Pogba, who joined Manchester United for a record £89m in the summer, is worth £136.4m.
The study has been carried out by a team of academics from the CIES Football Observatory, using a transfer value algorithm.
They have calculated the value using criteria that includes player performance and characteristics, such as age and length of contract.
Cristiano Ronaldo, the Ballon d’Or winner and Fifa’s world’s best player, is seventh on the list at £111m, with Real Madrid team-mate Gareth Bale 14th and valued at £73.8m, less than the £85.3m he cost the La Liga side in 2013.
Pogba is the only player in the top five not based in Spain, with Atletico Madrid’s Antoine Griezmann third at £132m and Barcelona’s Luis Suarez fifth (£127m).
There are 42 Premier League players in the top 100 including Chelsea’s Eden Hazard (£89m), Manchester United’s Anthony Martial (£81m), Manchester City’s Raheem Sterling (£75m) and Leicester City’s Jamie Vardy (£45m).
West Ham midfielder Michail Antonio makes the list at 100, with a value of £31m.