Kylian Mbappe is the most valuable soccer player in the world, according to Swiss research group CIES Football Observatory.

The Paris St Germain striker is followed by Real Madrid’s Vinicius Jr and Manchester City recruit Erling Haaland.

Mbappe, who turned down Real and signed a new three-year deal at PSG last month, topped the list with an estimated transfer value of 205.6 million euros ($A305.6 million), beating Vinicius (€185.3 million  – $A275 million) and Haaland (€152.6 million  – $A227 million).

Mbappe’s PSG teammate Neymar holds the current transfer record. The French champion paid Barcelona €222 million for his signature in 2017.

The top five was rounded off by Barca youngster Pedri (€135.1 million  – $A201 million) and Borussia Dortmund’s English midfielder Jude Bellingham (€133.7 million – $A198.7 million).

The CIES Football Observatory uses indicators such as player age, performance, career progression and contract duration to arrive at a transfer value.

The latest list was dominated by Premier League players, with 41 representatives in the top 100.

City’s Ruben Dias (€109.6 million – $A161 million) had the highest transfer value for a defender while PSG’s Gianluigi Donnarumma (€73.7 million – $A110 million) led among goalkeepers.

City playmaker Kevin De Bruyne, 30, was the oldest player on the list, with a value of €57.3 million ($A85 million).

-Reuters