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.

9. Ryan Christie - £4.32m
Celtic are keen to tie the Scotland international down on an extended contract. It is a value which will only rise. Photo: Craig Foy - SNS Group

10. Christopher Jullien - £4.68m
Reached a high of nearly £6m in value earlier this year despite arriving for £7m last summer. Photo: Paul Devlin - SNS Group

11. James Forrest - £5.4m
In the last two years the winger's value has skyrocketed as his importance at the club and influence has increased. Photo: Craig Williamson - SNS Group

12. Mohamed Elyounoussi - £8.55m
Southampton bought him for a lot more and his value has decreased since struggling in the Premier League and moving to Scotland. Photo: Craig Foy - SNS Group

