The list has been compiled by the transfermarkt.co.uk website and includes plenty of players from big-hitting clubs such as MK Dons, Bradford City and Stockport County.
But, perhaps oddly, there are no players from Mansfield Town or Notts County amongst the list.
So who are the most valuable players around League Two?
Here are the top 20 most valuable players, according to transfermarkt.co.uk
Give us your thoughts on who your most valuable player is and why via our social media channels.
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Arthur Okonkwo, currently on loan at Wrexham from Arsenal, is said to be the most valuable player in League Two. Photo: Stuart MacFarlane
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