Tottenham Hotspur will make a £175m profit on Harry Kane if they were to sell the striker at the end of the season, according to the CIES Football Observatory.
Kane did not cost Spurs a penny to purchase as he came through the academy and therefore any money made from his sale will be a profit.
The research indicates that Spurs stand to make more money from the England international than any other player in the world, with Lionel Messi rated at £173m if Barcelona were to cash in.
Dele Alli is third in the CIES ranking, meanwhile, with a potential profit of £139m, and Atletico Madrid striker Antoine Griezmann also features high on the list with a return of £115m.
Elsewhere, Juventus are said to be in line for a £101m windfall if Paulo Dybala moves on, while Mohamed Salah's incredible form for Liverpool has seen his valuation skyrocket past the £100m mark.
