The 25-year-old Brazilian tops the list, which factors in age, contract, position and club status among other variables
Neymar has been named football's most valuable player ahead of Barcelona team-mate Lionel Messi, according to a new in-depth study.
The Brazil forward, 25, has been rated at £185 million ($234m), easily beating Tottenham's Dele Alli, who comes in second at £137m ($173m).
Verratti wants 'top club' in Spain or Italy
The CIES Football Observatory study uses an algorithm factored through almost 2,000 transfers and is based on performance of both players and employer clubs, international status, contract, age and position.