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)