3. Manchester United, 7 players - est. value: £212.4 - 246.8m
Seven Manchester United players make the list, helping them to come above rivals Manchester City once more.
Wayne Rooney, ranked the 8th most valuable player on the list, is worth £45.1 - 52.4m, while Robin van Persie's sensational form over the last two seasons put him in 16th, valued between £39.4 - 45.8m - a huge jump from the £25m Man Utd paid for him last summer.
Shinji Kagawa and Javier Hernandez are bother rated as worth between £26.4m and £30.6m.
David de Gea (£26.1 - 30.4m), Danny Welbeck (£25 - 29.1m) & Phil Jones (£24 - 27.9m) complete United's players.