This article was originally written by Alan Dawson for Business Insider.

A list of the “estimated rankings of values” of the most expensive soccer players in Europe has been drawn up by a prominent research group in Switzerland.

The rankings make interesting reading because Portugal international Cristiano Ronaldo, a five-time Champions League winner, barely makes the list – down from 11th place in last year’s ranking – while Brazil striker Neymar, who was transferred from Spanish giants Barcelona to French champions Paris Saint-Germain for a world record fee of US$260 million last summer, also fails to make top spot.

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Football think tank CIES Football Observatory researched data from 5,000 transfer deals over a seven-year-period and used those figures to assess “fair” transfer values for active soccer players in the top five European leagues – the English Premier League, La Liga in Spain, Germany’s Bundesliga, Italy’s Serie A, and Ligue 1 in France.

Factors such as talent level, contract duration and the age of each soccer player were taken into account in the rankings, as well as the status of the club doing the signing.

CIES discovered, after speaking to executives at Europe’s elite clubs, that “the status of the recruiting club has a major influence in determining the transfer price”.

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Here are the 25 most valuable soccer players, their ages, clubs and national teams, positions and – according to the research – estimated transfer values – who are now playing in Europe, ranked in ascending order.

25. Marc-André ter Stegen, 26

Barcelona and Germany goalkeeper

100.5 million (US$117.7 million)

24. Cristiano Ronaldo, 33

Real Madrid and Portugal striker

103.4 million (US$121.1 million)

23. Lorenzo Insigne, 27

Napoli and Italy striker/attacking midfielder

104.2 million (US$122 million)

22. Gonzalo Higuaín, 30

Juventus and Argentina striker

104.5 million (US$122.4 million)

21 Ederson, 24

Manchester City and Brazil goalkeeper

104.6 million (US$122.5 million)

20. Christian Eriksen, 26

Tottenham Hotspur and Denmark midfielder

106.2 million (US$124.4 million)

19. Samuel Umtiti, 24

Barcelona and France defender

111.5 million (US$130.6 million)

18. Luis Suárez, 31

Barcelona and Uruguay striker

120.4 million (US$141 million)

17. Eden Hazard, 27

Chelsea and Belgium attacking midfielder

124.7 million (US$146 million)

16. Gabriel Jesus, 21

Manchester City and Brazil striker

140.3 million (US$164.3 million)

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15. Roberto Firmino, 26

Liverpool and Brazil striker

142.6 million (US$167 million)

14. Paul Pogba, 25

Manchester United and France midfielder

144.9 million (US$169.7 million)

13. Leroy Sané, 22

Manchester City and Germany striker

152.2 million (US$178.3 million)

12. Philippe Coutinho, 26

Barcelona and Brazil attacking midfielder

154.6 million (US$181 million)

11. Raheem Sterling, 23

Manchester City and England striker

155.1 million (US$181.7 million)

10. Romelu Lukaku, 25

Manchester United and Belgium striker

163.4 million (US$191.4 million)

9. Paulo Dybala, 24

Juventus and Argentina striker

164.2 million (US$192.3 million)

8. Antoine Griezmann, 27

Atletico Madrid and France striker

164.5 million (US$192.7 million)

7. Kevin de Bruyne, 27

Manchester City and Belgium midfielder

167.2 million (US$196 million)

6. Dele Alli, 22

Tottenham Hotspur and England midfielder

171 million (US$200.4 million)

5. Mohamed Salah, 26

Liverpool and Egypt striker

171.3 million (US$200.7 million)

4. Lionel Messi, 31

Barcelona and Argentina striker

184.2 million (US$215.9 million)

3. Kylian Mbappé, 19

Paris Saint-Germain and France striker

186.5 million (US$218.6 million)

2. Neymar, 26

Paris Saint-Germain and Brazil striker

195.7 million (US$229.4 million)

1. Harry Kane, 24

Tottenham Hotspur and England striker

201.2 million (US$235.8 million)

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