The rundown, which was ordered by CIES Football Observatory, has Brazil forward, Philippe Coutinho, beating the rundown.
The Brazilian, who is on advance at Bayern Munich from the Spanish side Barcelona is assessed to be worth €96.5m.
Different players in the main five are Daniel Ceballos, who is on credit at Arsenal from Real Madrid, assessed at €67.5m,
Martin Ödegaard additionally from Madrid to Real Sociedad at €57.3m, Harry Wilson from Liverpool to Bournemouth €54m and
Mauro Icardi from Inter Milan to PSG at €50.8m.
Simon, who moved from La Liga side Levante to Ligue 1 side Nantes, is evaluated as the 45th most costly player on credit.
He is evaluated to be worth €11.1m.
The 24-year-old has played multiple times for Nantes this season, scoring five objectives and making two helps.
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