Paris Saint-Germain forward Kylian Mbappe tops the list of the most valuable U21 players in world football, according to CIES Football Observatory.
Mbappe has netted eight times in 17 appearances for PSG since joining from Monaco over the summer on an initial loan which will be turned into a €180m deal in 2018.
His Premier League rival, Manchester City winger Leroy Sane, is third at €124.5m, while Barcelona’s Ousmane Dembele is still valued at €120.4m despite seeing his rating drop on the back of an injury-hit start to his time at Camp Nou.
Manchester United’s 20-year-old frontman Marcus Rashford completes the top five, with it expected that he would demand a €116.7m fee were he to leave Old Trafford.
Elsewhere, Leicester midfielder Wilfred Ndidi is thought to be worth €64.8m, placing him just above AC Milan’s teenage goalkeeper Gianluigi Donnarumma (€55.7m).
Fiorentina’s Federico Chiesa (€52.6m), Roma’s Lorenzo Pellegrini (€50.7m), AC Milan’s Franck Kessi (€47.6m), Monaco’s Youri Tielemans (€46.2) and Real Madrid duo Daniel Ceballos (€43.8m) and Theo Hernandez (€42.8m) complete the top 20.