Messi is reportedly worth €141m, while Cristiano Ronaldo is €101m

According to a new report by a Spanish University, the Polytechnic University of Valencia (UPV), Lionel Messi has a higher net value than Cristiano Ronaldo. With the Argentine valued at €141m millon while Cristiano Ronaldo is valued at  €101million.

The final figures according to the University report were determined by an Analytic Hierarchy Process multicriteria method which acknowledges variables such as number of goals, assists per game, bookings, leadership and marketing generated by the Argentine and Portuguese players.

The study is in collaboration with Massachusetts Institute of Technology and Harvard University.

This isn't the University's final report as the report also said that Messi and Ronaldo's valuation will once again be analysed by the 'Mooc' course, which will begin on April 25.

Cristiano Ronaldo last year made a $40 million investment into four 'CR7' boutique hotels and also has his own game, perfume line, clothing line, underwear line and has mansions in Manchester, Madrid, Portugal, New York (Trump Towers) and Morroco, plus endorsement deals with Sacoor Brothers, Nike, Emporio Armani, KFC, Coca Cola and  motor oil company Castrol.

While Lionel Messi apart from companies allegedly owned by him in tax havens and endorsement deals with Samsung and Adidas, nothing is known of his financial ventures.