Is the development of players in football a cost-effective process for clubs?

The aim of this study was to analyze and determine the market revaluation of U23 football players from professional league dubs. A descriptive analysis was carried out with the participation of football players from LaLiga Santander subsidiary teams in the 19-20 season (n=144) aged between 17 and 26 years (M=22.34 +/- 2.18).The most relevant results show that the majority of the players are only 4 years training in the dub, with a revaluation in the market after three years of 15.57 million euros on average, being those who join the dub at U15-16 and U13-U14, the ones that tend to obtain the most value over time. It can be concluded that the procedures used in this research can be of great use in analysing the training process of the football player and the profitability that he generates for his club.