According to EA Sports, the list is based on player performances over the last 12 months (both in club and cup competitions), as well in-game statistics.

The company currently works with the Premier League to produce the EA Sports Player Performance Index, which analyses player contributions based on five criteria. These comprise: winning performance, player’s performance per match, appearances, goals scored, and assists.

We have used that list to try and work out which players are not just the best in the world, but which, in this age of wage hyperinflation, also represent the best value for money.

To do this, we took the EA Sports Top 50 and attempted to calculate the salary for each player.

We compared the two lists and were able to find out which player represents the best value for money. For instance, Wayne Rooney is reported to be the second best paid player in the world, but ranks only 23 performance-wise, placing him relatively low on the Value for Money index.

In contrast, Barcelona’s Andres Iniesta, who was ranked 6th best player in the world in terms of performance, was only the 30th best paid player last season, representing much better value for money.

Given the near impossibility of finding out exactly how much each player earns, calculating the Value for Money of a player is inevitably something of an inexact science. But, overall, we think it gives a fair indication of those players who are performing to or beyond their potential, as well as those who are not justifying their lavish salaries.

If you scroll down, you will see all three lists.

The Top 50 players performance-wise:

Lionel Messi

1. Lionel Messi

2. Christiano Ronaldo

3. Arjen Robben

4. Zlatan Ibrahimovic

5. Manuel Neuer

6. Andres Iniesta

7. Luis Suarez

8. Bastian Schweinsteiger

9. Franck Ribery

10. Eden Hazard

11. Robin Van Persie

12. Radamel Falcao

13. Philipp Lahm

14. Gareth Bale

15. Sergio Ramos

16. Thiago Silva

17. David Silva

18. Luka Modric

19. Robert Lewandowski

20. Vincent Kompany

21. Xavi

22. Yaya Toure

23. Wayne Rooney

24. Sergio Aguero

25. Angel Di Maria

26. Marco Reus

27. Thomas Muller

28. Mesut Ozil

29. Mats Hummels

30. Neymar Jr.

31. Thibaut Courtois

32. James Rodriguez

33. Edison Cavani

34. Petr Cech

35. Arturo Vidal

36. Toni Kroos

37. Diego Costa

38. Mario Gotze

39. Carlos Tevez

40. Karim Benzema

41. Juan Mata

42. Jerome Boateng

43. Sergio Busquets

44. Javi Martinez

45. Hugo Lloris

46. Cesc Fabregas

47. Iker Casillas

48. Xabi Alonso

49. Andrea Pirlo

50. Giorgio Chiellini

The Top 50 earners:
Cristiano Ronaldo Sergio Ramos

1. Christiano Ronaldo – £16,750,000

2. Wayne Rooney – £15,500,000

3. Gareth Bale – £15,000,000

4. Radamel Falcao – £13,750,000

5. Robin Van Persie – £13,000,000

6. Lionel Messi – £12,750,000

7. Zlatan Ibrahimovic – £12,000,000

8. Yaya Toure – £12,000,000

9. Sergio Aguero – £10,500,000

10. Vincent Kompany – £10,500,000

11. David Silva – £10,500,000

12. Philipp Lahm – £10,250,000

13. Luis Suarez – £10,000,000

14. Thiago Silva – £10,000,000

15. Eden Hazard – £9,750,000

16. Arjen Robben – £8,500,000

17. Franck Ribery – £8,500,000

18. Iker Casillas – £8,500,000

19. Edison Cavani – £8,000,000

20. Toni Kroos – £7,750,000

21. Karim Benzema – £7,750,000

22. Angel Di Maria – £7,500,000

23. Neymar Jr. – £7,500,000

24. Sergio Ramos – £7,250,000

25. Mesut Ozil – £7,250,000

26. Bastian Schweinsteiger – £7,000,000

27. Andres Iniesta – £6,750,000

28. Xavi – £6,750,000

29. Juan Mata – £6,750,000

30. Luka Modric – £6,250,000

31. Petr Cech – £6,250,000

32. James Rodriguez – £6,250,000

33. Mario Gotze – £6,000,000

34. Manuel Neuer – £5,500,000

35. Cesc Fabregas – £5,200,000

36. Carlos Tevez – £4,750,000

37. Arturo Vidal – £4,500,000

38. Thomas Muller – £4,500,000

39. Robert Lewandowski – £4,300,000

40. Xabi Alonso – £4,000,000

41. Javi Martinez – £4,000,000

42. Jerome Boateng – £3,750,000

43. Hugo Lloris – £3,750,000

44. Marco Reus – £3,500,000

45. Sergio Busquets – £3,500,000

46. Mats Hummels – £3,250,000

47. Thibaut Courtois – £3,250,000

48. Andrea Pirlo – £3,000,000

49. Giorgio Chiellini – £2,750,000

50. Diego Costa – £1,750,000

Value for Money top 50 (difference + or – between salary and performance):
Manuel Neuer

1. Manuel Neuer (+32)

2. Diego Costa (+28)

3. Andres Iniesta (+24)

4. Bastian Schweinsteiger (+21)

5. Robert Lewandowski (+20)

6. Marco Reus (+19)

7. Mats Hummels (+18)

8. Thibaut Courtois (+17)

9. Arjen Robben (+15)

10. Luka Modric (+15)

11. Thomas Muller (+13)

12. Sergio Ramos (+12)

13. Xavi (+10)

14. Franck Ribery (+10)

15. Luis Suarez (+8)

16. Eden Hazard(+7)

17. Lionel Messi (+5)

18. Arturo Vidal (+4)

19. Zlatan Ibrahimovic (+3)

20. James Rodriguez (+3)

21. Sergio Busquets (+3)

22. Philipp Lahm (+1)

23. Jerome Boateng (+1)

24. Thiago Silva (+0)

25. Mesut Ozil (+0)

26. Petr Cech (+0)

27. Andrea Pirlo (+0)

28. Giorgio Chiellini (+0)

29. Christiano Ronaldo (-1)

30. Angel Di Maria(-1)

31. Hugo Lloris (-1)

32. Carlos Tevez (-1)

33. Mario Gotze (-2)

34. Javi Martinez (-2)

35. David Silva (-5)

36. Neymar Jr. (-5)

37. Robin Van Persie (-6)

38. Xabi Alonso (-7)

39. Radamel Falcao (-8)

40. Juan Mata (-9)

41. Vincent Kompany (-9)

42. Gareth Bale (-11)

43. Cesc Fabregas (-11)

44. Yaya Toure (-14)

45. Sergio Aguero (-14)

46. Toni Kroos (-14)

47. Karim Benzema (-17)

48. Wayne Rooney (-21)

49. Edison Cavani (-22)

50. Iker Casillas (-27)

Statistics compiled by Joe Rennie