Eden Hazard of Chelsea is ranked third while Arsenal’s record signing, Alexandre Lacazette comes in fourth.
The highest player who is not currently playing in the Premier League is Lionel Messi in 8th, while Ronaldo and Neymar come in 15th and 18th position respectively.
Matt Richie of Newcastle is a surprise in 13th place, while his team-mate Dwight Gaeyle is 17th.
Top 20 players that sold the most shirts according to Sports Direct are:
1 Paul Pogba Manchester United
2 Romelu Lukaku Manchester United
3 Eden Hazard Chelsea
4 Alexandre Lacazette Arsenal
5 Marcus Rashford Manchester United
6 Harry Kane Tottenham
7 Sadio Mane Liverpool
8 Lionel Messi Barcelona
9 Philippe Coutinho Liverpool
10 Zlatan Ibrahimovic Manchester United
11 Dele Alli Tottenham
12 Roberto Firmino Liverpool
13 Matt Ritchie Newcastle
14 Ander Herrera Manchester United
15 Cristiano Ronaldo Real Madrid
16 Henrikh Mkhitaryan Manchester United
17 Dwight Gaeyle Newcastle
18 Neymar PSG
19 N’Golo Kante Chelsea
20 Mesut Ozil Arsenal
