A report into the summer transfer window in Europe has claimed that new Manchester United signing Ángel di María and former Chelsea defender David Luiz were among those transfers considered way over the market rate.
Di María was sold by Real Madrid to United for a British record fee of £59.7 million. The study found di María to be worth closer to £35 million.
Paris Saint-Germain purchased Luiz for £50 million, but is estimated to be worth £23 million less.
James Rodríguez's move from Monaco to Real Madrid for £63 million is perhaps £20 million overvalued.
Liverpool's sale of Luis Suárez to Barcelona was £9.5 million undervalued based on the fee of £75 million, while they bought Mario Balotelli for half what he is believed to be worth. Both players have circumstances that go beyond their actual play on the field that made the agreed upon fees less than fair value.
Diego Costa was the third most undervalued player as he was bought by Chelsea from Atlético Madrid for £32 million when he is actually worth £38 million.