#9 Leroy Sane (Manchester City) - £90.0M
Leroy Sane had only featured in one Premier League game for Manchester City this season before he was sidelined with a cruciate ligament rupture, but that didn't affect his valuation one bit. Everybody expects him to be just as good as he was before the injury, because he's simply such an exceptional talent.
Add to that the fact he's only 24, he has years of development ahead of him in which he can become even better, so that market value could easily surpass the £100M mark soon.
Sane joined Manchester City in 2016 for around £45M from Schalke, although his market value at the time was closer to £27M. In the almost four years since that move, Sane's valuation has risen by a whopping £63M! This just goes to show how highly-rated the winger is, and we can expect it to be rise even higher in the coming years.
Bayern Munich were interested in signing Sane last summer but were ultimately put off by the amount City asked for - you can imagine how astronomically high it was!