Research into the current market values of Europe's leading athletes has shown that Lionel Messi of Barcelona in Spain's La Liga tops the list with a staggering transfer value of $262 million.  According to Business Insider, this amount is simply the estimated cost of acquiring the rights to the soccer player - if Barcelona sold Messi, he might be valued at even more.

The CIES Football Observatory is responsible for making these calculations. According to the Daily Mail, they used their own algorithm based on 1,500 completed transfers since 2009 to work out the current 'price guide'. They also take into account levels of performance, characteristics and results achieved at both club and international level.

It is estimated that Messi currently makes a little over $50 million a year with his current contract with Barcelona. With this number in mind, it's staggering to believe that any team would buy Messi's rights at $262 million and then continue to give him such a high annual salary.

The second player on the list is Cristiano Ronaldo, who is valued at $158 million. The rest of the top 10 soccer players on the list include six Premier League players - Eden Hazard, Diego Costa and Cesc Fabregas of Chelsea, Sergio Aguero of Manchester City, Raheem Sterling of Liverpool and Alexis Sanchez of Arsenal. Gareth Bale of Real Madrid comes in last at $71 million.

CNN reports that Brazil and Barcelona star Neymar is one notable absentee from the top 10 - he finished just one place outside ahead of Manchester United's Angel di Maria, Bayern Munich's Mario Gotze and 2014 World Cup star James Rodriguez.

The Daily Mail reports that the values of everyone in the top 10 except Messi and Bale has increased since the last ranking was released in June.