A Swiss study has confirmed that the Barcelona and Argentina footballer Lionel Messi remains the world's most valuable player.
The CIES Football Observatory, in its annual report on the player market, put the diminutive striker's value at $350 million.
The study suggested he was worth almost twice as much as second-ranked Cristiano Ronaldo's $185 million.
Messi's much higher value was due mainly his younger age, he turns 27 this month, while Ronaldo is already 29.
Ronaldo's impressive season with Champions League winners Real Madrid increased his value by $6.5 million.