Kylian Mbappe, Vinicius Jr and Erling Haaland are the most valuable players in the world, according to research group CIES Football Observatory.
Mbappe, 23, who rejected a move to Real Madrid to stay at Paris St-German, tops the list with an estimated transfer value of 205.6m euros (£175.7m).
Real Madrid's Brazilian winger Vinicius Jr, who scored the winner in the Champions League final against Liverpool, is second at £158.3m, with Norway's Manchester City-bound striker Haaland third (£130.4m).
Borussia Dortmund midfielder Jude Bellingham (£114.1m) is the most valuable English player on the list in fifth place, ahead of England team-mate and Manchester City midfielder Phil Foden in sixth (£105.9m).
Premier League clubs dominate the list with 41 representatives in the top 100.
The CIES uses a range of variables including a player's age, performances, economic value of their club and inflation to work out estimated transfer values.
France striker Mbappe signed a new three-year contact with PSG last month as he chose to stay in Paris rather than move to La Liga and Champions League winners Real Madrid.
The World Cup winner scored 28 goals in Ligue 1 to help PSG win the 2021-22 title.
Haaland, 21, is joining Manchester City from Borussia Dortmund after City activated his 60m euro (£51.2m) release clause. His new City team-mate Ruben Dias is the most valuable defender in ninth (£93.6m).
The Premier League player of the season, Manchester City's 30-year-old Kevin de Bruyne, is the oldest player in the top 100 (£48.9m) and Barcelona's 17-year-old Gavi (£49.9m) is the youngest.
Meanwhile, PSG's Gianluigi Donnarumma, who won the European Championship with Italy, is the most valuable goalkeeper at 41st in the rankings (£62.9m).
This season's Premier League and Champions League runners-up, Liverpool, are represented in the top 10 by January signing Luis Diaz (£94m).
Barcelona trio Pedri, Frenkie de Jong, who has been linked with Manchester United, and Ferran Torres all feature in the top 10.
England internationals Jadon Sancho (£88.1m), Mason Mount (£85.7m) and Bukayo Saka (£85.6m) are ranked 13th, 14th and 15th respectively.
Darwin Nunez, who has been heavily linked with a move from Benfica, has the highest valuation (£59.9m) for players outside of Europe's top five leagues.
