aThe coronavirus has impacted many aspects within football, notably the shutdown, postponement and termination of leagues. It has also had an affect on the transfer market. In Scotland the summer window only opened on Tuesday.
The pandemic has altered budgets and the value of players with clubs unwilling or unable to spend large amounts on transfer fees. Conversely, moving players on could be problematic with teams operating with smaller squads. With the English Premier League and Championship coming to an end it will ramp up as SPFL stars are linked with possible moves.
Celtic and Rangers, of course, dominate the most valuable players in the country, according to Transfermarkt. Out of interest and with a large pinch of salt, we rank the top 14 in the SPFL where there are some very low values which would prompt only laughter in the halls of Parkhead and Ibrox.

5. Connor Goldson - £3.6m
May have lost some worth following that moment against Hamilton before the shutdown. Photo: Rob Casey - SNS Group

6. Callum McGregor - £3.6m
A laughable value which indicates how some see Scottish football. Any team thinking they could get the midfielder for that amount would be laughed out of Scotland, never mind the east end of Glasgow. Photo: Craig Williamson - SNS Group

7. Ianis Hagi - £4.05m
A rare fair assessment considering the money Rangers paid for the playmaker following the expiry of his loan deal from Genk. Photo: Alan Harvey - SNS Group

8. James Tavernier - £4.32m
There are two camps when it comes to James Tavernier. The camp which will tell you he is way more valuable than £4m to Rangers and the camp which states he is worth a tenth of that value. Photo: Craig Williamson - SNS Group

