Rooney is the most valuable talent in 2004 with a market value of €37m. He was only 18 years old. Arsenal winger Reyes follows him with €35m.
Atletico forward Fernando Torres sits third on the list. Cristiano Ronaldo is ranked sixth with a market value of €18m.
Legends like Robben, Tevez, De Rossi, Iniesta and Essien are also in the top 10.
Ajax midfielder Van der Vaart sits 11th on the list. He would be signed by Real Madrid in the summer of 2008.