Brazilian playmaker Philippe Coutinho is the loan player with the most value in the five big leagues, per the CIES Football Observatory.
Their study reports that he is worth 96.5 million euros - a figure under the 120m euro option to buy that Bayern Munich have on the midfielder.
He is not having a great time in Germany where he is no longer essential after a promising start tot he season.
Coutinho is playing where he likes, in attacking midfield, when he does feature.
He is followed by Arsenal's Dani Ceballos (65.7m euros) and Martin Odegaard of Real Sociedad (57.3m), both on loan from Real Madrid.