#4 Lionel Messi (Barcelona) - £148.9 million

Probably the greatest player in the world right now, and maybe the greatest we have ever seen. Lionel Messi has produced a standard of football that we have never seen before, and it almost feels like he has rewritten the rules of the game. The fact that at 31 he is still considered to be such a valuable player shows how good he really is, and that even at an age that many would consider to be past his prime, he is still delivering the goods.
His goal record is quite incredible. In 687 Barcelona games in all competitions, he has scored 603 goals, more than anyone else in the club’s history. He has won the Ballon d’Or five times, no other player has won it more. The list of honours he has won with the club is quite incredible. He has been part of ten La Liga winning sides, and has also won the Champions League four times.