The aim of this study was to determine the prediction model for valuing players as humqn capital in the Premier Football League of lran, Persian Gulf League. A descriptive-correlalional approach was adopted. The population for the study consisted of all Iranian plqters in the Premier Football League of lran, in the 2015- 2016 season, a total of 418 players. The sample sizefor the study, on the basis of limited sampling (Cochran) and at the error level of 5 percent was 200. R software versions, 2-l-3 and EWEWS software version 9 were used to calculate and process the variables. Descriptive statistics and multiple regression were used for the analysis of the player charocteristics Fifteen variables derived from the literature were included in the initial analysis. Based on the cofficients of the regression models, the findings show that five of these: the level of players\\\' previous team; the number of goals scored in the previous season; the number of matches in which the player played in that season; age; and the number of representative international matches contributed significantly to the valuation model.

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