With 2024 now here, the CIES Football Observatory in Switzerland has published its annual list of the top 100 male players in world football with the highest estimated transfer value.
Having scoured the top 100 -- the values for whom are based on a statistical algorithm created by examining over 6,000 transfers worldwide -- here are our main takeaways, with the yearly reminder that the world record for a transfer in the men's game stands at €222 million (Neymar, Barcelona to Paris Saint-Germain, 2017.)