Frontier Economics Says Messi Is Worth 34 Million Euros MORE Than Ronaldo:

"Real Madrid has recently broken the transfer market record with its €94 million (£80million) price tag for Cristiano Ronaldo. Frontier (Europe) has studied what determines a footballer’s transfer fee to ask whether these and other recent transfers are worth the money being paid.Frontier’s analysis suggests that the most recent transfers to Real Madrid were at the high end. Frontier’s model predicts a value of €90million (£77million) for Cristiano Ronaldo, €4million (£3 million) less than what Real Madrid paid Manchester United. The analysis can also be used to speculate on the current transfer value of other players if they moved to or within the Spanish League. The most expensive player would be Lionel Messi at €124million (£106 million) after a superb season with Barcelona. Steven Gerrard is the most expensive player in the England team at €51million (£43million). Frontier regularly works in valuation exercises and in the sports/creative industries." (Source)