The Manchester City, Borussia Dortmund, and Real Madrid stars have been valued at €150million (£127.8m) by their algorithm.
The 21-year-old has enjoyed a superb season so far with his boyhood club, building on a impressive star to his young career.
Nicknamed the 'Stockport Iniesta', Foden, on the back of cameos at Euro 2020, has got five goals and five assists across 15 appearances in all competitions..
One of those goals came against Liverpool where he was named Man of the Match at Anfield after a fine display.
And performances like that one see his transfer value calculated as £127.8m - the same as Borussia Dortmund star Erling Haaland and Real Madrid's Brazilian winger Vinicius Junior.
Closely behind the trio are Manchester United's Mason Greenwood and Jadon Sancho with the CIES algorithm believing they are worth around £120m and £110m, respectively.
Both have had indifferent seasons so far with the former tailing off in recent weeks having made a blistering start to the season where he scored three in his first three Premier League games, but their age and potential sees them rated highly.
Sancho has shown signs in recent weeks that he is slowly finding his feet after scoring in a recent win against Villarreal in the Champions League and against boyhood club Chelsea, so his value could rise once more.
In total four Premier League players make up the top ten most expensive attackers, according to CIES.
Ferran Torres is believed to be worth around £100m, but the most surprising figure is Kylian Mbappe who is been valued at only €80m (£68m), which is mainly be down to his contract running out in the summer.
Real Madrid look set to swoop in and sign the France superstar on a free transfer which will save them a pretty penny given they bid around £187m for the World Cup winner last summer.