Top 10 Most Expensive Players

The Manchester City: AC Milan's Kaka soup opera is over, the heart won Kaka and Milan didn't accept the 120 Million.

Now, a German company, that dedicates to the study of the football (soccer) market called "Transfermarket," is ranking the most expensive players in the world from a "human" view.

Do you agree, or if you don't?

Feel free to comment.

10. Andrea Pirlo

Andrea Pirlo: $36 Million.

9. Frank Lampard

Frankie Lampard: 36 Million.

8. Xavi

Xavi of Barcelona: 40 Million.

7. Wayne Rooney

Wayne Rooney: 40 Million.

6. Didier Drogba

Droga: 40 Million.

5. Eto'o

Samuel Eto'o: 42 Million.

4. Zlatan Ibrahimovic

Ibrahimovic: 45 Million.

3. Lionel Messi

Messi - 55 Millions

2. Ricardo Kaka

Kaka: 55 Million.

1. Cristiano Ronaldo

Cristiano Ronaldo: 60 Million.