Lionel Messi would cost Chelsea an incredible £172 million if they decide to make their reported interest concrete, according to a comprehensive study by the CIES Football Observatory.
The Barcelona star caused a stir after following Chelsea's official Instagram account, hinting that all is not well at the Nou Camp. Further reports surfaced that Messi was to hold crunch talks with Luis Enrique regarding his future.
Despite his apparent discontent Messi would still almost double the current transfer record if Barcelona decide to cash in. He has been valued £68 million more than the next most expensive player in this study.
The study has gone to great lengths to come up with specific transfer values for some of the best players in the world. Ahead of the January transfer window the Football Observatory has issued guide prices that take into account player performance, age, contract and the results of their team.
Here we take a look at the ten most valuable players in the world...
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