The modern environment in which football operates, leads sports clubs to operate more like businesses that pose high business challenges, rather than traditional sports organizations. Football players do not simply represent the fundamental elements of the club but are its valuable assets. They constitute the intangible assets of the clubs and, therefore, particular importance is given to their identification, recognition, and financial valuation as they are the ones who, with the proper management of their portfolio, ensure competitiveness with the least possible financial and/or competitive losses. Their proper management is a "tool" both for the financial development of sports clubs and for maximizing their effectiveness and efficiency, which is reflected in their financial strength and competitive success.

This article focuses on the financial valuation of attacking football players, treating them as intangible assets. Attacking football players are the most sought-after in football sports organizations, and are the ones with the highest market value, which is due to the fact that their actions determine the outcome of the match. In relation to the rest of their teammates, they are the ones who have a direct role in creating the conditions for scoring goals, and mainly in the final exploitation of the opportunity of a transfer, achieving the goal. As a result, they enjoy considerable publicity and higher market values. In fact, their added value is formed by combining their competitive contribution, which enhances their reputation, with the creation of a brand image that maximizes their commercial potential. This potential is identified by their presence on social media, by their participation in advertisements, the ease of attracting sponsors, and especially by the form of interaction that emerges from their relationship with fans.

To determine their market value, it is necessary to identify those factors that contribute most to the creation of their value. Due to the dynamic, that dominates the football industry, the interest of scientific studies in determining these factors is great. Most relevant scientific studies conclude that the most important factor that determines the market value of an attacking football player is “goals”. The 150 factors that contribute to the financial valuation of attacking football players were identified, categorized into 5 categories (Competitive, External/Team, Personal, Commercial, and Miscellaneous), prioritized, and analyzed through the Low Point System and through the appropriate statistical methods.

The main conclusion of the study is that the factor "age" dominates as the most important. It plays a decisive role in the financial valuation, but also in the choice for shaping the team's competitive potential. The younger the player, the greater his investment attractiveness because, it is associated with greater development potential and a longer period of competitive performance.

JEL Classification: G32, L83, M21, Z2