The 26 most valuable Scottish players including stars from Celtic, Liverpool, Man Utd and more - gallery

The January transfer window is now open and clubs across Scotland and further afield have already started making moves.

There are likely to be at least a few transfers involving high profile Scottish players this month and there could be significant transfer fees involved. Using data from football statistics site Transfermarkt we've taken a look at the projected valuations of those players to try and work out a rough indication of those values.

Here are the 26 most valuable Scottish players, according to data from Transfermarkt, including stars from Celtic, Liverpool, Manchester United, Aston Villa, Newcastle United and more: