The list is dominated by English players, with three Englishmen topping the charts and another four inside the top 20.
The Premier League is also very heavily represented, with 12 players inside the top 20 and 43 in the top 100. There are 21 from La Liga, 15 from the Bundesliga, 14 from Serie A, and seven from Ligue 1.
Paris Saint-Germain star Kylian Mbappe ranks 12th, much lower than many would expect. The Frenchman has been given a value of €118.3 million.
This will be largely because he has a year left on his current contract, but he could probably command a higher fee this summer.
Harry Kane is another who is lower down than expected, with a value of €81m, three places below Scott McTominay. If the striker is sold this summer, he will likely go for at least double this price.
Here are the top five players on the list in reverse order:
5) Bruno Fernandes – €154.3m
The attacking midfielder has been excellent since signing for Manchester United 18 months ago and has broken into the top five.
With 18 goals and 12 assists, Fernandes was one of the most productive players in the Premier League last season.
4) Erling Braut Haaland – €155.5m
Possibly the most sought after player in the world right now, Borussia Dortmund’s Erling Braut Haaland is the highest-ranked non-Englishman on the list (although he was born in Leeds, mind).
The Norway international has been sensational over the last two seasons, scoring an astonishing 75 goals in 71 appearances during spells at RB Salzburg and Borussia Dortmund.
3) Marcus Rashford – €159.1m
The 23-year-old has stepped up his game over the last two seasons, breaking the 20-goal mark twice consecutively despite injury problems.
With three years left on his contract, he would not be cheap to take away from Man Utd.
2) Mason Greenwood – €178.0m
The third and final Man Utd player in the top five is Mason Greenwood, who resides in second place.
The forward made his breakthrough last season, showcasing his excellent finishing on both feet. He has scored 29 goals for the Red Devils’ senior team in all competitions.
1) Phil Foden – €190.2m
Topping the list is Manchester City playmaker Phil Foden, who has just completed his best season yet.
The 21-year-old scooped the PFA Young Player of the Year award, scoring nine and assisting four in 28 league appearances for the champions.