Barcelona star Lionel Messi remains rated at a higher cash value ahead of Real Madrid ace Cristiano Ronaldo this season.

The CIES Football Observatory has released their top 120 most valuable current footballers.

Interestingly, Manchester United and England captain Wayne Rooney does not make the top ten.

TOP 10 MOST VALUABLE PLAYERS:

1. Lionel Messi (FC Barcelona) with a value of €220M

2. Cristiano Ronaldo (Real Madrid) with a value of €133M

3. Eden Hazard (Chelsea) with a value of €99M

4. Diego Costa (Chelsea) with a value of €84M

5. Paul Pogba (Juventus) with a value of €72M

6. Sergio Agüero (Manchester City) with a value of €65M

7. Raheem Sterling (Liverpool) with a value of €63M

8. Cesc Fabregas (Chelsea) with a value of €62M

9. Alexis Sánchez (Arsenal) with a value of €61M

10. Gareth Bale (Real Madrid) with a value of €60M