As the fourth tier of English football prepares for another season, Football Whispers takes a look at League Two's most valuable XI and which clubs have the strongest representation.
Using Transfermarkt's market valuations as of July 27, we have put together the division's most valuable starting lineup ahead of the 2026-27 campaign.
With four new sides arriving from the National League and three clubs dropping down from League One, League Two is set to feature a wide range of squad values, with relegated teams often bringing higher-profile players into the division.
Port Vale, who finished 22nd in League One last season, unsurprisingly have a strong presence in the XI as they begin life back in the fourth tier, with four players making the cut.
The Valiants dominate the defensive positions, while Salford City are also well represented with two players included.
Perhaps somewhat surprisingly, the other two relegated sides, Northampton Town and Rotherham United, have failed to earn a place in the most valuable lineup.
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League Two's most valuable XI for 2026/27 season
Here is League Two's most valuable XI by position, with all values taken directly from Transfermarkt:
Using a 4-2-3-1 formation, Port Vale lead the way with four players included, with three of those coming in the defensive positions.
Jordan Gabriel and Jaheim Headley occupy the full-back roles, while Cameron Humphreys partners Exeter City's Ed Turns in the centre of defence.
The goalkeeper position could have looked very different had the XI been created several days earlier, but Matthew Cox's move from Premier League Brentford to Barnet sees him enter the lineup as the division's most valuable shot-stopper.
The midfield pairing consists of Salford City's Joe Powell and Port Vale midfielder George Hall, with the latter adding another Valiants representative to the XI.
The attacking positions are shared across several clubs, with Crawley Town's Malcolm Ebiowei and Chesterfield's Josh Koroma featuring on the wings.
Tommy Leigh is the lowest-valued player in the XI at £299k but earns his place in the number 10 role, while the attack is led by Salford City's new signing Macaulay Langstaff.
Although his spell at Millwall proved difficult, Langstaff's record at this level speaks for itself, with the striker scoring 28 goals in 46 League Two appearances during his previous campaign in the fourth tier.
Can Port Vale's squad value translate into promotion success?
While Port Vale have the highest number of representatives in League Two's most valuable XI, they will know that squad value does not always guarantee success in one of English football's most unpredictable divisions.
Several clubs will enter the campaign believing they can challenge for promotion, with Salford City, Chesterfield and Grimsby Town all finishing inside the top six last season before suffering playoff heartbreak, as Notts County claimed the fourth and final promotion place.
Recent League One sides Rotherham United and Northampton Town will also expect to be competing near the top end of the table after dropping into the fourth tier.
Bristol Rovers could prove to be a potential dark horse after a disappointing 14th-place finish last season, with the Gas expected to improve under their current project.
Barnet's rise under Dean Brennan has also been impressive, and after narrowly missing out on the playoffs last season by two points, they will hope Cox can help provide a solid foundation at the back.
Despite Port Vale's strong representation, Salford City currently lead the way in the betting markets, priced at 15/2 to win the League Two title, while the Valiants are fourth favourites at 11/1.