According to the CIES Football Observatory algorithm, the 24-year-old Tottenham and England striker is worth £176million.
While, Paris Saint-Germain forwards Neymar and Kylian Mbappe are worth £171m and £163m respectively.
Barcelona’s Lionel Messi (£161m), Liverpool’s Mohamed Salah (£150m) and Spurs’ Dele Alli (£149.8m) were placed in the next three places.
Below are the top10 most valuable players in the world
1. Harry Kane (£176m) – England/Tottenham Hotspurs
2. Neymar (£171m) – Brazil/ Paris Saint-Germain
3. Kylian Mbappe (£163m) – France/Paris Saint-Germain
4. Lionel Messi (£161m) – Argentina/ Barcelona
5. Mohamed Salah (£150m) – Egypt/ Liverpool
6. Dele Alli (£149.8m) – England/ Tottenham Hotspurs
7. Kevin De Bruyne (£146m) – Belgium/ Manchester City
8. Antoine Griezmann (£144.1m) – France/ Atlético Madrid
9. Paulo Dybala (£143.9m) – Argentina/ Juventus
10. Romelu Lukaku (£143.2m) – Belgium/ Manchester United