The title favourites lead the way with a suggested value of £5,78m, ahead of Doncaster Rovers (£3.92m) and Colchester United (£3.74m).
But who are the most valuable players around League Two and who are the hottest prospects?
Give us your thoughts on who your most valuable player is and why via our social media channels.
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Jon Guthrie is Northampton Town's sole representative in the top 20 list of League Two's most valuable players. Photo: Pete Norton
. Luke Bolton (Salford City)
£1.8m Photo: Nick Taylor/Liverpool FC
. Arthur Okonkwo (Crewe Alexandra)
£1.35m Photo: David Price
. Reo Griffiths (Doncaster Rovers)
£810,000 Photo: Andrew Roe/AHPIX LTD
. Jonathan Williams (Swindon Town)
£720,000. Photo: Getty Images
. Chris Gunter (AFC Wimbledon)
£720,000 Photo: Martin Rose
. Alan Judge (Colchester United)
£720,000 Photo: Pete Norton
. Jason Lowe (Salford City)
£720,000. Photo: Pete Norton
1. Luke Bolton (Salford City)
£1.8m Photo: Nick Taylor/Liverpool FC
2. Arthur Okonkwo (Crewe Alexandra)
£1.35m Photo: David Price
3. Reo Griffiths (Doncaster Rovers)
£810,000 Photo: Andrew Roe/AHPIX LTD
4. Jonathan Williams (Swindon Town)
£720,000. Photo: Getty Images