Real Madrid forward Cristiano Ronaldo has been ranked the 49th most valuable soccer player in the world by a new study.
The 32-year-old is behind Manchester United's Anthony Martial and Manchester City's Nicolas Otamendi in the standings and one place ahead of Monaco's Fabinho.
Neymar is top of the list of the top 100 most valuable players, compiled by the CIES Football Observatory, ahead of Lionel Messi in second and Harry Kane in third.
The annual assessment of players in Europe's top five leagues takes into account a variety of factors, including age, position, contract duration, performance and international status.
Neymar's valuation of €213 million ($254 million) is more than double that of Ronaldo, who is considered to be worth €80.4m ($96M).
