A new study finds that Harry Kane and Dele Alli are each worth more than Lionel Messi and Cristiano Ronaldo.

Kane, 24, and Alli, 21, are valued at £135.5 million ($171.5 million) and £136.9 million ($173.3 million) apiece. Only Neymar was valued higher at £185.9 million ($235.6 million).

Messi ranks fourth at £133.9 million while Ronaldo is 11th at £99.2 million.

Antoine Griezmann (£132.6 million), Luis Suarez (£124.2 million), Manchester United's world-record signing Paul Pogba (£118.5 million), Gonzalo Higuain (£106.1 million), Chelsea's Eden Hazard (£103.4 million) and Paulo Dybala (£101.7 million) make up the top 10.

The list is determined on a number of factors, including performance of both players and the international status of their clubs, contract, age and position.

Before the start of Real Madrid's 16-17 season in which they won both La Liga and the Champions League, Zinedine Zidane has a conversation with Cristiano Ronaldo about his need to rest. During each of the past three seasons, Ronaldo had began to slow down in April and May due to his reluctance to ever rest.

Zidane convinced Ronaldo to accept more rest and rotation to prolong his career at the age of 32. Of Real Madrid's seven final away games in La Liga, Ronaldo sat out four.

“We’ve been intelligent,” Ronaldo said. “I have been saving myself: it is these games when titles are decided.” 

Ronaldo scored two goals and was named Man of the Match in Real Madrid's win over Juventus in the Champions League final.

Ronaldo's game has evolved later in his career, becoming more of a No. 9.