Marcus Rashford now worth more than Mohamed Salah: world's 20 most valuable footballers - in pictures

The Manchester United star is one of four Englishmen in the top five, according to the CIES Football Observatory's latest transfer fee rankings

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The Coronavirus pandemic is certain to have a big impact on the transfer market this summer, and beyond.

Football's money men fear prices will plummet as clubs have to rein back on expenditure with no income from empty stadiums for the foreseeable future, and possibly reduced TV revenue.

But until the transfer window opens, no-one can be sure about the future, and the summer has brought some new faces at the top of the most valuable players' list.

The CIES Football Observatory, based in Switzerland, has revealed its latest list of the players who would command the highest transfer fee were they to move clubs.

And there are a few surprises since the last release in January, with four Englishmen making the top five, and Bayern Munich youngster Alphonso Davies breaking into the top 10.

Despite the Covid-19 crisis, the estimated transfer value of Kylian Mbappe remains way out in front, at £231.7m (Dh1.07bn) because of his age and length of contract at Paris Saint-Germain.

With just one year of his deal remaining and almost 33 years of age, Lionel Messi, at £89.27m, only ranks 21st while 35-year-old Cristiano Ronaldo, valued at £56m, is the oldest player in the top 100 list.

CIES takes into account variables such as age, contract, position, minutes, goals, international status, team results to calculate the values.

See the top 20 list, in reverse order, in the slideshow at the top of the screen.

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