His top position, according to a study by KPMG, a consulting firm based in the Netherlands, which is one of the "Big Four" auditors, along with Deloitte, Ernst & Young and Pricewaterhouse Coopers, is also due to the decline in value. of Kylian Mbappe at 139.5 million euros (-36 million euros). As the French international striker has entered the last year of his current contract with Paris Saint-Germain.

The top three is completed by Harry Kane (Tottenham), who rose one place, as his value amounts to 121.2 million euros (-1 million euros).

Romelu Lukaku (Chelsea / 5th) recorded the biggest increase (+6 places) in the last three months, entering the top ten (115.6 million euros / + 10 million euros) for the first time since his transfer to Chelsea. He is behind Bruno Fernandez (Manchester United), who rose one place (4th) with a value of 118.9 million euros (+1 million euros).

Raheem Sterling (Manchester City) dropped six places and is now 16th in the standings, while Manchester United striker Jaydon Sancho entered the top ten (10th) after rising three places, with an estimated value of 110 +6 million euros.

Regarding the U-20, Leverkusen's Florian Wirtz is the player under the age of 20, whose market value has increased the most in the last three months, ie by 14.8 million euros, reaching 72 million euros. But Pedri, who renewed his contract with Barcelona, ​​remains the most expensive footballer under 20 with a purchase value of 81 million euros.

According to the analysis, most footballers have not yet regained their "pre-pandemic" market value, although overall market values ​​for both the top 100 and the top 500 players have risen slightly since the last valuation, in July 2021.