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.

. GLASGOW, SCOTLAND - DECEMBER 29: Alfredo Morelos fouls Ryan Christie during the Ladbrokes Premiership match between Celtic and Rangers at Celtic Park on December 29, 2019 in Glasgow, Scotland. (Photo by Bill Murray / SNS Group)
Who are the most valuable players in Scottish football? Picture: SNS Photo: Bill Murray - SNS Group

. Kristoffer Ajer - £2.43m
A ridiculously and laughably low value considering the player’s physical and technical qualities. He has been linked with moves for nearly ten times the price. Photo: SNS Group Craig Foy

. Ryan Kent - £3.15m
A value which is well below the money Rangers paid for the player last summer. A more impactful season is expected this coming campaign. Photo: Craig Williamson - SNS Group

. Patryk Klimala - £3.24m
The January signing has shown up well since Celtic returned from the shutdown, earning praise for the condition he kept himself in during lockdown. Photo: Rob Casey - SNS Group

. Olivier Ntcham - £3.6m
Nearly £1m less than Celtic paid for him and he’s been touted as a possible departure across the past 18 months for a hell of a lot more. Photo: Rob Casey - SNS Group

1. Kristoffer Ajer - £2.43m
A ridiculously and laughably low value considering the player’s physical and technical qualities. He has been linked with moves for nearly ten times the price. Photo: SNS Group Craig Foy

2. Ryan Kent - £3.15m
A value which is well below the money Rangers paid for the player last summer. A more impactful season is expected this coming campaign. Photo: Craig Williamson - SNS Group

3. Patryk Klimala - £3.24m
The January signing has shown up well since Celtic returned from the shutdown, earning praise for the condition he kept himself in during lockdown. Photo: Rob Casey - SNS Group

4. Olivier Ntcham - £3.6m
Nearly £1m less than Celtic paid for him and he’s been touted as a possible departure across the past 18 months for a hell of a lot more. Photo: Rob Casey - SNS Group