Neymar is top of the list of the top 100 most valuable footballers, compiled by the CIES Football Observatory, ahead of Lionel Messi in second and Harry Kane in third.
The annual assessment of players in Europe’s top five leagues takes into account a variety of factors, including age, position, contract duration, performance and international status.
Neymar’s valuation of €213million is more than double that of Ronaldo, who is considered to be worth €80.4m.
The 32-year-old is behind Manchester United’s Anthony Martial and Manchester City’s Nicolas Otamendi in the table and one place ahead of Monaco’s Fabinho.
The top 10 includes five players from the Premier League: Kane (€194.7m), Dele Alli (€171.3m), Kevin De Bruyne (€167.8m), Romelu Lukaku (€164.8m) and Paul Pogba (€147.5m).
Neymar is evidently Ligue 1’s most valuable player, with Messi (€202.2m) leading the way for LaLiga players. Paulo Dybala is top of the Serie A contingent at €174.6m, with Robert Lewandowski setting the benchmark for the Bundesliga at €107m.