9) Neymar (Barcelona)
A huge signing for Barcelona, it is not clear how much they paid for him, but if he were ever to be sold one could imagine Neymar costing £100m or more.
10) Lionel Messi (Barcelona)
Once linked with a £200m exit from Barcelona, Lionel Messi is easily worth that and would surely cost at least £100m if he ever left the Nou Camp, as unlikely as that is to happen anytime soon.
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