Dele Alli is the world's most valuable player under 21 at £74m... ahead of Kylian Mbappe and Ousmane Dembele

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Kylian Mbappe's future has been the most talked about transfer of the summer but it appears his true value is second to one of England's current finest young talents.

Tottenham midfielder Dele Alli has been identified as the world's most valuable player aged 21 or under with Mbappe second.

Alli is valued at £73.6million by a Soccerex 20 Under-21 report, which uses Prime Time Sport's Football Value Index, to rank footballers born on or after January 1, 1996.

Tottenham midfielder Dele Alli has been valued as the world's most valuable player under 21

Tottenham's star is valued at £73.6million by a Soccerex study after another stunning season

Alli is put through his paces with some pre-season tests at Spurs' Hotspur Way base

Kylian Mbappe is second in the top 20 list - with the Monaco forward valued at £55m

A host of clubs, including Real Madrid and Barcelona, are after the Monaco star this summer

Borussia Dortmund forward Ousmane Dembele (left) is third on the list, valued at £54.3m

This is £18.6m more than the calculated worth of Monaco striker Mbappe (£55m) - who is wanted by a host of European powerhouses including Real Madrid and Barcelona.

Mbappe's France team-mate, and Borussia Dortmund forward, Ousmane Dembele completes the top three after the Bundesliga Rookie of the Year was valued at £54.3m.

The values of the top 20 players were calculated on their age, position, current club, contract length, market value perception and international caps. Minutes played, goals, injuries and technical quality from a variety of sources were also taken into account.

Alli's stock continues to rise after a stellar second season at Spurs.

Following a debut campaign that saw him become a mainstay in the England team too, the Tottenham playmaker followed that up with 18 goals in 37 Premier League appearances from midfield as they finished second.

Alli scored 18 goals in 37 Premier League appearances last season as Spurs finished second

His feats saw the White Hart Lane favourite win the PFA Young Player of the Year award for a second successive time as well.

Bought for just £5m from MK Dons in January 2015, the north London outfit have a real bargain on their hands.

In last year's study, Alli was calculated as the world's fourth most valuable player at £28.8m. Twelve months on that and price has risen by £44.8m.

A reason why his price soars above Mbappe's is due to the number of minutes he played for Tottenham last season. Alli clocked an impressive 3,044 minutes, more than double that of the Frenchman's 1,499.

Alli clocked 3,044 minutes for Tottenham last season - more than double Mbappe (1,499)

Tottenham's No 20 is only one of two Englishman in this list, with Manchester United striker Marcus Rashford the other.

The 19-year-old sits seventh, valued at £36.2m. He was also seventh last year but worth £20m.

Above Rashford in fourth, fifth and sixth are Manchester City's Leroy Sane (£45.5m), Real Madrid's Marco Asensio (£38m) and Sane's City team-mate Gabriel Jesus (£37.9m).

AC Milan goalkeeper Gianluigi Donnarumma (£36m), Leipzig's Timo Werner (£31.7m) and Bayern Munich winger Kingsley Coman (£31.1m) complete the top 10.

Marcus Rashford (left) is the only other Englishman to feature in the top 20 list

The Manchester United striker sits seventh, the same position as last year, valued at £36.2m

AC Milan goalkeeper Gianluigi Donnarumma is one place behind Rashford in eighth at £36m

The top 10 young players are all plying their trade in the Bundesliga, Premier League, La Liga, Ligue 1 or Serie A, demonstrating the financial muscle and stature of the big five leagues.

The rest of the top 20 is made up of players from France, Germany, Belgium, Czech Republic, Denmark, Ivory Coast, Colombia and Portugal. Denmark's representative is Chelsea centre back Andreas Christensen (£20.6m).

In total, the leading 20 players have a weighted combined value of £655.7m with an average value of over £32.8m per player.

Overall, French, German and Spanish players lead the way in the top 20 - making up for 15 per cent each in the list to highlight the strength of youth development there.

Chelsea are represented by defender Andreas Christensen who at £20.6m sits 18th