50. Bayern Munich's Serge Gnabry has the 50th highest transfer value in football, according to CIES Football Observatory, and is worth €70.8 million. EPA
49. Real Madrid defender Antonio Rudiger, €70.8m. EPA
48. Paris Saint-Germain's Achraf Hakimi, €71m. AP
47. Mohamed Salah of Liverpool, €71.3m. Getty
46. Tottenham's Cristian Romero, €73.1m. AP
45. West Ham United's Declan Rice, €73.4m. Action Images
44. Manchester City's John Stones, €75.3m. Action Images
43. PSG's Italian goalkeeper Gianluigi Donnarumma, €75.7m. AFP
42. Eduardo Camavinga of Real Madrid, €78m. Getty
41. Chelsea's Mason Mount, €78.3m. PA
40. Jadon Sancho of Manchester United, €78.8m. Getty
39. Trent Alexander-Arnold of Liverpool, €79.6m. Getty
38. Alisson Becker of Liverpool, €79.8m. EPA
37. Martin Odegaard of Arsenal, €79.8m. EPA
36. Inter Milan midfielder Nicolo Barella, €80.1m. EPA
35. Benfica's Enzo Fernandez, €80.3m. EPA
34. William Saliba of Arsenal, €80.3m. EPA
33. Darwin Nunez of Liverpool, €81.8m. EPA
32. Juventus' Dusan Vlahovic, €82.4m. EPA
31. Chelsea's German midfielder Kai Havertz, €84.6m. AFP
30. Manchester City's Argentinian striker Julian Alvarez, €87.3m. AFP
29. Lautaro Martinez of Inter Milan, €87.5m. Getty
28. Manchester City's Bernardo Silva, €90.7m. EPA
27. Arsenal's Gabriel Martinelli, €91.6m. Action Images
26. Raheem Sterling of Chelsea, €93m. Getty
25. Bruno Fernandes of Manchester United, €93.6m. PA
24. Arsenal's Gabriel Jesus, €97.4m. PA
23. Christopher Nkunku of RB Leipzig, €98.6m. PA
22. Barcelona's French defender Jules Kounde, €98.7m. AFP
21. Chelsea's Reece James, €99.3m. PA
20. Eder Militao of Real Madrid, €102m. Getty
19. Joao Cancelo of Manchester City, €103.6m. Getty
18. Manchester City's Portuguese defender Ruben Dias, €105m. AFP
