Lionel Messi valued as world's most expensive player at £163m

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

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. 

1. Lionel Messi (Barcelona) - £163m

2. Neymar (Barcelona) - £155m

3. Cristiano Ronaldo (Real Madrid) - £106m

4. Antoine Griezmann (Atletico Madrid) - £93m

5. Harry Kane (Tottenham) - £87m

6. Anthony Martial (Man United) - £86m

7. Luis Suarez (Barcelona) - £81m

8. Paulo Dybala (Juventus) - £80m

9. Sergio Aguero (Man City) - £75m

10. Paul Pogba (Juventus) - £70m