Mbappe, Paris St. Germain forward, tops the list with an estimated transfer value of 205.6M Euros (175.7M). He had previously rejected a move to Real Madrid to stay with his current club.
Mbappe had just recently signed an extension to his contract with PSG. He had chosen to stay with PSG in order to remain in France instead of moving to play for Real Madrid. He has not, however, closed off the possibility of laying for Real Madrid in the future.
Vinicius Jr, of Real Madrid, has a transfer value of 158.3M, and Haaland is third with 130.4M.
Another name on the list is English midfielder Jude Belingham who has a transfer value of 114.1M. He sits in fifth place. Right behind him is Phil Foden at 105.9M.
Players in the Premier League dominate the CIES list. They have 41 representatives out of the 100 players listed.
The CIES takes a look at the players age and performances as well as the value of the clubs they belong to in order to estimate transfer values.
CIES also listed Kevin de Bruyne on the list. He is the oldest player on there at 30 and Gavi who plays for Barcelona is the youngest at 17.