Are Tottenham’s Dele Alli and Harry Kane really more valuable than Lionel Messi and Cristiano Ronaldo?

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Tottenham Hotspur duo Dele Alli and Harry Kane are worth more than Lionel Messi and Cristiano Ronaldo, according to a new study by the International Centre for Sports Studies (CIES). Their Football Observatory’s analysis has valued Alli at £136.9 million and Kane at £135.5 million, which puts them second and third on the list.

Top of the rankings is Brazil striker Neymar, who is said to be worth £185.9 million. But his Barcelona team-mate Messi (£133.9 million) could only come fourth, while Ronaldo (£99.2million), who recently scored twice as Real Madrid lifted the Champions League, is down in 11th place.

The study takes into account many factors, including age and length of current contract, which goes some way to explaining why Messi and Ronaldo, widely considered to be two of the greatest footballers of all time, sit relatively low on the list.

Messi has only one year remaining on his present deal while at 32 years of age, Ronaldo is approaching the autumn of his career. Justifying its findings, the CIES Football Observatory said: “The variables through which transfer values are modelled notably include the performance of both players and employer clubs, international status, contract, age and position.”

Nevertheless, for Alli and Kane to be ranked so highly is a reflection of their excellent progress over the past couple of years in a Tottenham team that has gone from strength to strength under Mauricio Pochettino. Kane retained the Premier League’s Golden Boot award with 29 goals and was recently named England captain, while Alli’s stock has risen considerably thanks to a sensational campaign personally, as Spurs finished runners-up to Chelsea.

His partnership with Kane has been a crucial factor behind their upturn in fortunes and aged just 21, he has plenty of scope to improve.

Both players appear to be fully committed to Spurs, having been tied down to long-term deals at White Hart Lane. The CIES study suggests a potential transfer fee for either man would have to eclipse the world-record £89 million which Manchester United paid to Juventus for France midfielder Paul Pogba last summer.

That must be music to the ears of Tottenham supporters, who consider the duo integral to their plans of fighting for success, both domestically and in Europe.

Few people would argue that Alli and Kane are better footballers than Messi and Ronaldo – or even remotely near that standard – but whatever your opinion on the scientific accuracy of this study, it does quantify their importance to Spurs.

Furthermore, it is interesting to note that Premier League players dominate the list. Twenty-three of the top 50 ply their trade in England, compared with only 14 from La Liga. Yet the Premier League is generally overlooked by UEFA in favour of La Liga when the awards season comes around. Perhaps Alli and Kane’s elevation into the world’s elite will signify a shift in the balance of power.