Manchester City midfielder Phil Foden has been valued at a staggering £150m, a CIES Football Observatory study has found.
Foden is one of three players valued at the staggering price, along with Borrusia Dortmund's Erling Haaland and Real Madrid's Vinicius Junior, also topping the list.
The list of the world's most-expensive Under-23 players also features two Manchester United stars in Mason Greenwood and Jadon Sancho.
Stockport-born Foden, now 21, was in the summer rewarded with a new six-year contract that will keep him at Manchester City until 2027, having shined during the club's Premier League-winning campaign during 2019/20.
His form has continued this season with five goals and five assists in 15 appearances.
City side easily dispatched Watford 3-1 on Saturday, as they reached the summit of the Premier League table for the first time this season.
City teammate Ferran Torres and Joao Felix of Atletico Madrid are the only other remaining U23s listed at nine-figure valuations.
Kylian Mbappe, who is tipped to join Real Madrid on a free in the summer is valued at €80m due to his expiring Paris Saint-Germain contract.