#1 Lionel Messi (Barcelona) - £162 million

The standout footballer of this generation along with Cristiano Ronaldo, Lionel Messi, despite all the transfer fees, breakthrough stars and crazy market values still remains the most valuable player in the world.
Having arguably taken his game to new heights, the only thing keeping Messi away from being declared the greatest player of all time is the lack of a World Cup. Messi's importance to Barcelona and the club can be seen by Mascherano's incredible comments about the little magician:
"[Messi] is indispensable, but the rest of us are dispensable. – No, the club is bigger than any manager, than any player... except Leo. That's the reality, and you have to accept it."
The 30-year-old has been in ominous form this season and it seems like the Argentine is determined to break all kinds of records once again. With Russia 2018 looming large in the horizon, Messi will be determined to cap off an extraordinary career and cement his legacy as the greatest player of all time.
Honourable mentions
The players who just missed out on the top 10 were: Paulo Dybala (£76.5 million), Romelu Lukaku (£76 million) and Ousmane Dembele (£72 million)