An evaluation by the Polytechnic University of Valencia (UPV) has found that Barcelona's Lionel Messi is valued at 141 million euros, while Real Madrid's Cristiano Ronaldo reaches 101 million.
The final figures were determined by an Analytic Hierarchy Process multicriteria method.
It acknowledges variables such as number of goals, assists per game, bookings, leadership and marketing generated by the Argentine and Portuguese players.
Messi and Ronaldo will once again be analysed by the 'Mooc' course, which will begin on April 25 and free enrolment is available at
The study is in collaboration with Massachusetts Institute of Technology and Harvard University.
In addition, both players were compared to other teammates including Gareth Bale and James Rodriguez at Real, and Luis Suarez and Neymar for the Blaugrana.

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