Here are the ten most valuable players aged 21 or under according to Soccerex.
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10. Aymeric Laporte (Athletic Bilbao) £17m
Strong tackling French defender has been the subject of interest from Man United.
9. Luke Shaw (Manchester United) £18m
Young left-back had an average debut season on Old Trafford and more will be expected of the former Southampton man in 2015/16.
8. Jose Gaya (Valencia) £18.3m
Spanish defender is a known Arsenal target.
7. Mateo Kovacic (Inter Milan) £18.5m
Liverpool have reportedly failed with a number of bids for the young Croatian.
6. Hakan Calhanoglu (Bayer Leverkusen) £19.4m
Turkish free-kick specialist is one of the most sought-after talents in European football.
5. Jose Gimenez (Atletico Madrid) £21.4m
Uruguayan centre-back excelled when called upon at the Vicente Calderon in 2014/15.
4. Domenico Berardi (Sassuolo) £21.6m
Italian hot-shot has been a prolific marksman at Serie A minnows Sassuolo.
3. Memphis Depay (Manchester United) £23.8m
Dutch winger finished last season as the top scorer in the Eredivisie and is sure to make a big impact at Old Trafford.
2. Marquinhos (Paris St-Germain) £27.8m
Brazilian defender swapped Roma for the Parc des Princes and is a player with a bright future.
1. Raheem Sterling (Liverpool) £35m
England attacker is said to have been the subject of two failed Man City bids this summer with a third worth £50m on the cards.