2) Kylian Mbappe - €61.7m
Unless Neymar makes the £197m move to PSG, Kylian Mbappe could be the first player to break the £100m barrier even if his estimated value is only £55m. The fact that he is already being considered one of the best at just 18 speaks volumes about his potential to be world-class in very short time.
After a quiet first half of the season, Mbappe exploded in February and never looked back. 18 of his 26 goals last season came in the last three months of the season as Monaco lifted the Ligue 1 title for the first time in 17 years.
A quick dribbler, immense acceleration, the ability to finish chances, superior than most in the air thanks to his athletic frame - it's no wonder then that he really could be the next Thierry Henry and live up to the tag.
Every major club in Europe is after him knowing full well that even a record-breaking bid would be an investment if they can get him to stay at the club for years to come.