Kylian Mbappe, Vinicius Jr and Erling Haaland are the most valuable players in the world, according to research group CIES Football Observatory.
Mbappe, 23, who rejected a move to Real Madrid to stay at Paris St-German, tops the list with an estimated transfer value of 205.6m euros (£175.7m).
Real Madrid’s Brazilian winger Vinicius Jr, who scored the winner in the Champions League final against Liverpool, is second at £158.3m, with Norway’s Manchester City-bound striker Haaland third (£130.4m).
Borussia Dortmund midfielder Jude Bellingham (£114.1m) is the most valuable English player on the list in fifth place, ahead of England team-mate and Manchester City midfielder Phil Foden in sixth (£105.9m).
Premier League clubs dominate the list with 41 representatives in the top 100.
The CIES uses a range of variables including a player’s age, performances, economic value of their club and inflation to work out estimated transfer values.
France striker Mbappe signed a new three-year contact with PSG last month as he chose to stay in Paris rather than move to La Liga and Champions League winners Real Madrid.