#3 Erling Haaland (Borussia Dortmund) - €142.5 million
The €142.5 million man has established himself as one of Europe's most prolific center forwards, terrorizing defenders with his goal scoring spree.
He caught the attention of Borussia Dortmund while at Red Bull Salzburg - where he scored an astonishing 29 goals in 27 appearances. Since joining the Bundesliga club, he has been ruthless. As such, Haaland has attracted interest from some of Europe's biggest clubs in recent times.
Notably, the Norwegian striker was also the winner of the Golden Boy award in 2020. Despite his exorbitant CIES valuation, Haaland will be available for just €75 million in the summer due to a release clause in his contract.
#2 Phil Foden (Manchester City) - €152.6 million
In an all-star Manchester City team, making your individual presence felt is no mean feat. But this has been a cakewalk for Phil Foden, who won the Under-17 FIFA World Cup with England, while also being named the Player of the Tournament.
This widespread attention catapulted Foden straight into the England Under-21 squad and he was subsequently named in the senior squad for Euro 2020.
Pep Guardiola takes immense pride in Foden and claims he will not be sold considering he is the torchbearer for players graduating out of City's youth academy. The England youngster is on a roll for City, scoring five goals and assisting three after 13 matches this season.
The CIES has valued Foden at a whopping €152.6 million, a testament to his quality and potential.
#1 Vinicius Junior (Real Madrid) - €166.4 million
The Brazilian is valued at €166.4 million, beating Phil Foden and Erling Haaland to the top spot. He's had a remarkable start to the season - long criticized for his lack of ability in front of goal, things are finally clicking for him.
Vinicius, who was born and raised in Rio de Janeiro, debuted for Flamengo at the age of 17 before moving to the Santiago Bernabeu at the age of 18.
He took his time finding his footing, but he's now one of the world's most dangerous forwards. In 25 appearances this season in both La Liga and the Champions League, he has 12 goals and nine assists.
The Brazilian is on an upward trajectory and it is evident that Real Madrid would like to capitalize on this and keep him for many years. His valuation by CIES may only serve their purpose unless the giants of the transfer market such as PSG and Manchester City enter the race to sign him.