The CIES Football Observatory study uses a player’s age, position, contract, international status, experience and level of competition to determine his value relative to his transfer fee.
Perhaps not surprisingly in light of his inexperience, United's new teenage signing Martial, who made his international bow last night, tops the list of overpriced footballers after his €50m move from Monaco to Old Trafford.
The study put his true value at €22m. The Frenchman is closely followed by Manchester City's Kevin de Bruyne. The Citizens may have forked out a reported €74m for his services, but his real value is placed closer to €47m.
Liverpool's Christian Benteke, Angel Di Maria and Barcelona's Arda Turan complete the top five. At the other end of the scale, Raheem Sterling is deemed head and shoulders the best bit of business during the transfer window.
The 20-year-old, who had made 129 appearances for the Reds, made the switch from Anfield to the Etihad in July in a deal worth €63m. the CIES study indicates that the player is in fact worth €95m.
Robin van Persie, who made a €4m switch to Fenerbahce, and Liverpool full-back Nathaniel Clyne also feature in the top five.
Top 5 over-priced transfers
1. Anthony Martial (Manchester United) – Fee €50m Value €22.1
2. Kevin de Bruyne (Manchester City) – Fee €74 Value €47.4m
3. Christian Benteke (Liverpool) – Fee €46m Value €26.3m
4. Angel Di Maria (PSG) – Fee €63m Value €47.7m
5. Arda Turan (Barcelona) – Fee €34 Value €18.8m
Top 5 under-priced transfers
1. Raheem Sterling (Manchester City) - Fee €63m Value €95m
2. Mapou Yanga-Mbiwa (Roma) - Fee €8 Value €19.9m
3. Robin van Persie (Fenerbahce) – Fee €5.5m Value €16.9m
4. Denis Suarez (Barcelona) – Fee €4m Value €13.7m
5. Nathaniel Clyne (Liverpool) – Fee €14.8 Value €24.5m