Given his sublime form since joining Real Madrid from Borussia Dortmund for an initial 103m in the summer, it's no surprise that midfielder Bellingham is top of the list, having seen his estimated transfer value soar to 267.5m.
Ponte Preta is the second oldest football team established in Brazil still in activity, founded on August 11, 1900, the oldest being Sport Club Rio Grande, of Rio Grande do Sul.