The valuation of football players represents a central and still unresolved challenge at the intersection of sports economics, finance, and management. The growing economic significance of football, together with the increasing complexity of transfer markets, has made player valuation a crucial topic for both academic research and managerial decision-making. Nevertheless, existing studies remain fragmented and often lack a coherent theoretical foundation and standardized methodological practices. This thesis aims to address this gap by systematically reviewing and critically analyzing the main theoretical and empirical approaches developed to estimate and interpret football players’ value. The research begins by examining the theoretical underpinnings of valuation, distinguishing among the notions of use value, market value, and transfer fee.