Marcus Rashford has been named the world’s most valuable footballer by the CIES Football Observatory.
The independent research group releases a biannual transfer value list, ranking players around the world with an exclusive algorithm.
Age, recent performance, contract length, club side and national team are among the factors taken into account.
And the latest list shows Rashford sitting in first place at €165m (£149.1m), ahead of Borussia Dortmund striker Erling Haaland (€152m), Liverpool right-back Trent Alexander-Arnold (€151.6m) and United team-mate Bruno Fernandes (€151.1m).
Paris Saint-Germain forward Kylian Mbappe (€149.4m) has dropped to fifth place, most likely because he now has only 18 months remaining on his contract at the Parc des Princes.
Rashford is tied down at Old Trafford until 2023, but the study suggests United would receive a windfall were they to cash in on the England international.
Rashford has scored seven goals and provided four assists in the Premier League this season, helping Ole Gunnar Solskjaer’s side to second place in the table.
United will move into top spot if they beat Burnley next Tuesday, before which they face Watford in the third round of the FA Cup.
Rashford’s international team-mates Alexander-Arnold, Jadon Sancho and Raheem Sterling are also in the top 10.
Chelsea duo Kai Havertz and Timo Werner are 10th and 11th respectively, just ahead of Liverpool forward Mohamed Salah.
Arsenal youngster Bukayo Saka is in 15th place, just behind Manchester City centre-back Ruben Dias and Liverpool forward Sadio Mane.
Cristiano Ronaldo and Lionel Messi dominated the list in years gone by, but a combination of age and contract status has seen them plummet down the standings.
Ronaldo is way down in 131st place in the latest edition, with Messi sitting in 97th despite being available on a free transfer in the summer.
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