The International Centre for Sports Studies Football Observatory is an independent study centre based in Switzerland, which has released the latest value findings of footballers from all over the world.
The data has been collated with previous transfer fees, contract length, age and current club taken into account, with Messi the hands-down winner.
The Barcelona and Argentina star was adjudged to be worth a whopping €220 million; something that will be of interest to Chelsea given the recent rumours over the South American sensation’s future.
Ronaldo, the current Ballon d’Or holder and favourite to retain the prestigious award later this month, was valued at €87 million less than his personal rival at €113 million.
The top ten in the global list can be seen below.
The La Liga pair are adjudged by most people as the top two players in world football, with the study showing as much.
Ronaldo was the most expensive player in the history of the sport until Real Madrid bought Gareth Bale from Tottenham, but this record would surely be broken if Messi was to leave Camp Nou.
The pair are set to go head-to-head for the 2014 Ballon d’Or award at a ceremony in Zurich on January 15, with Bayern Munich and Germany goalkeeper Manuel Neuer in the three-man shortlist also.