An economic report by KPMG highlighted Casemiro's importance to Real Madrid, where he has been a mainstay for some years now.
The Brazil international joined Real Madrid from Sao Paulo in 2013 but made his name during a loan spell at Porto. Since returning to Madrid, Casemiro has made 260 appearances in all competitions and has been an able midfield companion to Toni Kroos and Luka Modric.
Casemiro is valued by the report at €72.6 million. French centre-back Raphael Varane (€70.2 million) and Belgian goalkeeper Thibaut Courtois (€67.9 million) are valued behind the midfielder.
The 28-year old was a key component of the Real Madrid side that won three consecutive Champions League titles and is often regarded as one of the best defensive midfielders in world football.
Casemiro key to Real Madrid as club continues to be linked with young stars
With star players like Kroos, Modric, Sergio Ramos and Karim Benzema all in their 30s, the onus will soon fall on Casemiro to provide guidance and leadership.
There has been a change to the way Real Madrid approach transfers, with the club now more focussed on signing young stars. The club acquired Brazilian talents Vinicius Junior and Rodrygo for big-money, and both attackers are now part of the Real Madrid first team.
Los Blancos have also signed 19-year old Japanese winger Takefusa Kubo and 18-year old Brazilian midfielder Reinier Jesus during previous transfer windows. Kubo is currently on loan at Getafe, while Reinier has been sent out on loan to Borussia Dortmund.
There have been rumours that Real Madrid will now focus on signing two of the best young attacking players in world football. Paris Saint-Germain's Kylian Mbappe and Borussia Dortmund's Erling Braut Haaland have both been touted to be potential signings for Zinedine Zidane's side.
Rennes' 18-year old midfielder Eduardo Camavinga has also been heavily linked with a move to the Spanish capital club, although clubs like Manchester United and Paris Saint-Germain are also reportedly interested in the Frenchman's services.