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In pictures: The 30 most valuable footballers in the world

Neymar would command the biggest transfer fee in the world if he were to be sold.

The Barcelona and Brazil striker is valued at a staggering £217m by the CIES Football Observatory.

They have taken into account his age, position, length of contract and residual book value.

The latter was calculated by dividing his most recent transfer fee divided by the number of years played since he signed.

CIES also took into account time played in various competitions with recent performances at the highest levels (international matches) given the most weight.

The level of league and results completes the rating.