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Lionel Messi.
One of the biggest finance firms in the world has put together a huge list that ranks the most valuable soccer players on the planet.
Some of the most familiar names in sports feature, including FC Barcelona forward Lionel Messi, Paris Saint-Germain goalscorer Neymar, and Juventus FC striker Cristiano Ronaldo - but in what order?
KPMG, a provider of audit, tax and advisory services in Europe, calculated the market value of soccer players by using an algorithm that considered multiple variables, including:
- Contract (athletes with longer contracts at their clubs of employment would command larger transfer fees, in theory)
- Individual sports performance (goals, assists, dribbles, tackles, and other statistical data was considered when assessing a player's worth on the pitch)
- Team performance and characteristics (sporting results, league competitiveness, and financial aspects of the club were also key in determining player valuations)
- Team dependence (how important is the given player to his team)
KPMG said in a note that there is a major difference between "price" and "value." It said: "Price is what a person pays for a given product or service, whilst value is what any given product or service is worth."
It added: "Actual transfer fees in football are often distorted by several factors such as terms and conditions of the specific financial/sporting situation of the seller or the buyer at the time of a transaction, the willingness of a player to leave or join a club, league-specific rules and regulations, and terms of release clauses."
With that in mind, here are the 21 most valuable soccer players in KPMG's list, ranked in ascending order.