Neymar is the No.1 valued player, Messi ranks 3rd place and Ronaldo is not in top 10 according to the study by KPMG.

The Brazilian superstar ranks No.1 at €229.1m (£206.5m) ahead of Paris Saint-Germain team-mate Kylian Mbappe (€215m/£193.8m) and Lionel Messi (€203.3m/£183.2m), who both make the top three.
Cristiano Ronaldo is outside the top 10, valued at just €107m (£96.4m), though he is the most valuable Serie A player, with Paulo Dybala (€95m/£85.6m) and Mauro Icardi (€90m/£81.1m) are just behind Ronaldo.
Harry Kane (€151.1m/£136.1m), Eden Hazard (€148.2m/£133.5m), Kevin De Bruyne (€129.4m/£116.6m) and Paul Pogba (€119.3m/£107.5m) also represent the Premier League.
Top 10 most valuable footballers
10. Philippe Coutinho, Barcelona: €118.2m (£106.5m)
9. Paul Pogba, Man United: €119.3m (£107.5m)
8. Antoine Griezmann, Atletico Madrid: €125.6m (£113.2m)
7. Kevin De Bruyne, Man City: €129.4m (£116.6m)
6. Eden Hazard, Chelsea: €148.2m (£133.5m)
5. Harry Kane, Tottenham: €151.1m (£136.1m)
4. Mohamed Salah, Liverpool: €168.3m (£151.6m)
3. Lionel Messi, Barcelona: €203.3m (£183.2m)
2. Kylian Mbappe, PSG: €215m (£193.8m)
1. Neymar, PSG: €229.1m (£206.5m)
yoobinpty
574
I think it's cause of the age factor otherwise, Ronald is better than those player's in that list. who can score goals in the top league's? who has delivered three consecutive champions league? it will take time for the whole list to score the goal scored against Juventus
alfan054
417
every one say neymar is the shadow of messi and mbappe but they did not realise most of the time shadow is bigger
Bixh
328
I feel so bad for Ney. This shows how valuable he is for his team. He is so much better than people think he is. Just 1 bad trait and people ignore the 100 good values he possess. Reply some words of admiration to Neymar in this comment. He really deserves it. Always performing for his team. Dedicating himself for the team even if he is injured. You deserve it Neymar. You are very valuable . For the team and for me. Love you. I feel blessed to be your fan😍😍😍❤❤❤❤❤
prakashcr7
305
Ronaldo shouldn't be in the list to prove himself as a great player. He proved many times he is G. O. A. T. Ronaldo is greatest footballer.
Juviertsterol
259
The value of a player is shown on the field and not on the price tag. CR7 and LM10 are the most valuable players on planet earth as for now. they make the difference and their services can't be bought or hire for any currency.
JacobSam
215
I don't think it's the pricetag that matters in a game as exclusive as football.. CR7 has low price value bcoz of his transfer to Juve at just a 100million.. which was bcoz he really wanted to move ...... and I am sure of the fact that money can't determine the value of a player like CR7 as money can't afford to reach his level of standard and consistency .
phinehaspieterson
195
How can Messi's shadow be more expensive than him [Spittongue] [cup]
jpashraf
108
Neymar is not only the valuable player but also the skillfull player of the world now...But haters always hates him thats not good.He will be the best player of the world between few year....
FúbolFan_10
8
I think it's cause of the age factor otherwise, Ronald is better than those player's in that list. who can score goals in the top league's? who has delivered three consecutive champions league? it will take time for the whole list to score the goal scored against Juventus
Messi is two ears younger and is out performing Ronaldo this season, Messi is over here getting the most goals, most assists, creating chance, creating key passes, and Ronaldo is over their getting goals in, and the problem is that Messi, isn't even a striker he plays more of a Midfielder and still scores more then Ronaldo, so please tell me how is Ronaldo better then Messi right know, in this season?
Adwaithkrishna
8
I think it's cause of the age factor otherwise, Ronald is better than those player's in that list. who can score goals in the top league's? who has delivered three consecutive champions league? it will take time for the whole list to score the goal scored against Juventus
well roma was ready to buy messi for 700 million