#4 Cristiano Ronaldo (Real Madrid) - £108 million

One of the greatest players to ever play the game, Cristiano Ronaldo had a stellar first half of 2017 where he won the Champions League and La Liga. Having drawn level with Messi at 5 Ballon d'Ors, the Portuguese superstar will be determined to defy age and prove to everyone once again why he deserves to be considered the best footballer in the world.
Having suffered a stuttering campaign in the League, Ronaldo has shown his true class in the Champions League where he became the first player in the history of the competition to score in all 6 group matches.
With the League already out of Madrid's hands, Ronaldo and co will be determined to have a serious crack at the Champions League one again and it will be interesting to see if the Portuguese superstar manages to salvage Los Blancos' miserable season so far.
It is a testament to the Portuguese superstar's incredible level of play that he is still the 4th most valuable player in the world even at the age of 32..