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#3 Neymar (Paris Saint-Germain)
Value: €197m (£172.4m)
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The Brazilian forward is the current most expensive player in the world.
Neymar made his first senior club appearance for Santos while he was only 17 years old. He took the Brazilian league by storm and became an internet sensation overnight.
Barcelona soon came calling, and Neymar made a switch to Camp Nou. There, he formed one of the deadliest attacking trio the game has ever witnessed with Messi and Luis Suarez. But when PSG came knocking with a world record transfer fee, it was hard to turn them down.
Neymar has scored 28 goals for Les Parisiens in 30 appearances, which is very impressive. However, the lack of quality in Ligue 1 has seen his value dropped by the CIES, who currently value him at €197m.
That still makes him the third most valuable player in the world right now. And with all the rumors of him moving back to Barcelona, who knows, a new world record transfer for the Brazilian might be just around the corner.
