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The top 20 most valuable loan players have been revealed with Bayern Munich playmaker Philippe Coutinho at No 1.
In these days of Financial Fair Play and huge wages loan deals amongst the top clubs are becoming more prevalent and that's proved by CIES Observatory's latest list.
The stats gurus have put together a list of the most valuable loanees at the moment, based on their metric of 'activity in clubs and national teams , club and national team results, age, position, league of employment, economic level of the releasing club:'
Interestingly the €96.5 million that Coutinho is rated at is far less than the future fee that Bayern Munich need to pay if they want to turn the Brazilian's loan deal into a permanent transfer.
If the German champions do want to purchase Coutinho then they'll have to pay €120 million. Should they decide against it then it wouldn't be the first time they'd decided against a transfer bid for a loanee.
After two seasons on loan the Bundesliga side decided against signing James Rodriguez permanently, with the Colombian going back to Real Madrid instead.
Dani Ceballos, on loan at Arsenal, Martin Odegaard, on loan at Real Sociedad and Harry Wilson, on loan at Bournemouth don't have future fees in their deals, but Mauro Icardi does.
The Inter owned striker is valued at €50.8 million but his future fee at PSG is €70 million, which the French side might think is worth paying if he continues his good form.
Stefano Sensi and Duván Zapata are on the other side of the scale with their form for Inter and Atalanta respectively making their future fees very worthwhile.
Sensi would only cost the Nerazzurri €25 million in the summer, despite starting this season brilliantly, whilst Zapata, the second top scorer in Serie A last season, would only cost Atalanta €26 million.
Despite Harry Wilson having no future fee on his deal from Liverpool the striker, who spent last season with Derby County, could find his switch to Bournemouth being made permanent.
The Reds' are reportedly interested in winger Ryan Fraser and there are rumours that Jurgen Klopp's side could include Wilson as part of any deal.
According to CIES' numbers it seems that the Cherries would be getting the better end of the deal with the site valuing Fraser at just €10-15 million.
Which loanee would you most like to see make their switch permanent?
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