Top 100 players of 2016: 40-21

Sky Sports is counting down the top 100 players of 2016, as ranked by WhoScored.com in a five-part series. But who will come out on top?

After every game, WhoScored.com gives players competing in Europe’s top five leagues a mark out of 10 based on a wide range of statistical data. Each player received an average score for 2016, and to qualify for our list, players had to have made at least 20 league appearances.

So will Lionel Messi retain his crown or can Cristiano Ronaldo clinch first place? Where do Luis Suarez and Gareth Bale place? And how do Premier League stars Philippe Coutinho, Harry Kane and Sergio Aguero compare?

In part four of our series, we continue our countdown by looking at the players ranked 40-21…

See part one of our series (100-81) here.

See part two of our series (80-61) here.

See part three of our series (60-41) here.

40. Sofiane Boufal – Southampton – 7.4659 WhoScored.com rating

It is the Southampton record-signing’s form for Lille last season that has won him a place in this list. Injuries have restricted his opportunities to shine in the Premier League.

39. Andrea Belotti – Torino – 7.4672

Twenty-two year old Italy international Andrea Belotti has enjoyed a breakthrough 2016, scoring 11 times in Serie A in the second half of last season before matching that tally two games into December this term. One to watch.

38. Henrikh Mkhitaryan – Manchester United – 7.4727

It has taken longer than expected for Henrikh Mkhitaryan to be introduced to the Manchester United masses but fans are starting to see why the Old Trafford hierarchy brought in the player with the most assists in the Bundesliga last season.          

37. Fabinho – Monaco – 7.48

Monaco’s resurgence has taken many by surprise, but when you possess players of the calibre of Fabinho, you can see why they are heavily fancied to regain the Ligue 1 crown. The Brazilian was man of the match against Tottenham at Wembley, alerting those less versed on French football to his talents.

36. Christian Eriksen – Tottenham – 7.48

Only Mesut Ozil made more Premier League assists than Christian Eriksen last season, and five assists in all competitions so far this season shows he still has his eye in. The Denmark international started this campaign slowly, without a league goal until late …

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