Neymar, Dele Alli ranked most valuable footballers in the world

- Neymar ranked the most expensive player in the world on the transfer market - Teammate Lionel Messi is third, Cristiano Ronaldo outside the top ten in 11th place

A new in-depth study by the CIES Football Observatory study has placed Barcelona's Neymar as the most valuable footballer ahead of club team-mate Lionel Messi. Ironically Messi is ranked fourth on the list behind the likes of Dele Alli and Harry Kane of England and Tottenham and England. 

Neymar (right) is ranked ahead of fourth place Messi

Ronaldo is ranked outside the top ten

Golden boot winner Harry Kane is ranked third

Neymar, 25, has been rated at £185 million ($234m) ahead of Alli, who comes in second at £137m ($173m). 

The CIES Football Observatory study uses an algorithm factored through almost 2,000 transfers and is based on performance of both players and employer clubs, international status, contract, age and position. 

Messi is ranked fourth because of his age (29) like his rival Cristiano Ronaldo (32) who is outside the top ten. The Real Madrid man is ranked 11th on the list. Ronaldo is the oldest player in the list of 110 players, while Monaco's teenage prodigy Kylian Mbappe (£81m/$102m), who comes in at No.18, is the youngest.

Real Madrid only have Ronaldo in the top 25, with their second-highest player being midfielder Toni Kroos (28th, £71m/$90m).

The top ten mist valuable players; 

1. Neymar, Barcelona, £185m ($234m) 

2. Dele Alli, Tottenham, £137m ($173m) 

3. Harry Kane, Tottenham, £135m ($171m) 

4. Lionel Messi, Barcelona, £134m ($170m) 

5. Antoine Griezmann, Atletico Madrid, £132m ($167m)

 6. Luis Suarez, Barcelona, £124m ($157m) 

7. Paul Pogba, Manchester United, £119m ($150m) 

8. Gonzalo Higuain, Juventus, £106m ($134m) 

9. Eden Hazard, Chelsea, £104m ($131m) 

10. Paulo Dybala, Juventus, £102m ($129m)