#2 Lionel Messi - £162 million

The standout footballer of this generation along with Cristiano Ronaldo (who failed to make the cut), Lionel Messi appears to be ageing like red wine!
Although he underwent another disastrous international campaign at the World Cup, it would be criminal to turn a blind eye to his invaluable contributions for Barcelona last season. With Neymar's controversial adieu last summer and Real Madrid's intimidating form, La Blaugrana were not tipped to achieve much in the 2017-18 season.
Nevertheless, the way Lionel Messi almost single-handedly led his side to glory is one for the books. Barcelona ran riot domestically as they went on to clinch La Liga and Copa Del Rey titles with the Argentine oiling the wheels of the campaign.
Under Ernesto Valverde, the 31-year-old maestro was a brilliant playmaker-cum-goalscorer for Barcelona, registering 45 goals and a further 18 assists across all competitions.