Like many teams in the EFL, Middlesbrough are going to have to be financially prudent this summer.

The current position of clubs in the Championship - not to mention the ongoing impact of the COVID-19 pandemic - means that clubs will have to be smart in the transfer market and keep an eye out for potential bargains.

While that's happening there's a good chance that they may have to raise funds by selling players.

Neil Warnock will not want to lose any of his key players, but it's worth noting that there is significant value in his first team set-up at present.

So who are Middlesbrough's most valuable players? FLW takes a look and delivers our verdict on the club's top 10.

It was far from an ideal first season for Chuba Akpom.

The striker arrived last summer for a fee of £2.75million, but endured a tough campaign after finding the net just five times over the course of the season.

At 25 years of age, the former Arsenal still has plenty of time to improve and that's why he features in our top 10.

It remains to be seen what the future holds for Akpom but given that he's a striker in the upward curve of his career there's no doubt that he hold significant financial value.

Whether that value outweighs what was paid for him last year, however, remains to be seen.

The defender has enjoyed a really good first season with the club.

Grant Hall arrived at the club on a free transfer from Queens Park Rangers last summer and has already been able to establish himself as a first team regular.

While injuries have limited him to 21 appearances this term, the 29-year-old has proven himself as a solid and reliable centre-back at Championship level.

Given that he's in his prime years there's no doubt that Hall holds value and that's why Neil Warnock will be very happy to have him onboard.

The midfielder perhaps hasn't lived up to the reported £8million transfer fee that Middlesbrough paid for him, but he's still a valuable asset.

George Saville has proven himself as an extremely reliable performer for the Teessiders having made 42 appearances for the club this season.

Not only that, but he's also scored six and created four goals.

Saville is approaching his prime at the age of 27 and that means that he still holds genuine value at Championship level.

If - and it's a big if - Middlesbrough decided to sell him then the Teessiders would certainly be hoping for a substantial fee in return.

A player who is arguably the most valuable player in the squad - internally at least.

Jonny Howson is the beating heart of Neil Warnock's side and so there's an argument to suggest he's actually indispensable to the team.

On a practical level, the midfielder perhap isn't the most marketable asset.

At 32 years of age there's no doubt that Howson is in the latter years of his career which means that clubs would be reluctant to spend substantial sums given the lack of potential sell-on value.

However, given his reputation as one of the Championship's most consistent performer there's no doubt that he still holds real value.

A player who has really come on leaps and bounds since joining Middlesbrough.

Anfernee Dijksteel struggled during his first season at the club but established himself as a vital player for Neil Warnock this term, playing 31 times and establishing himself as a first choice option at the back.

At 24 years of age there's plenty of room for improvement too.

Given that Dijksteel is still improving it seems that the defender is certainly increasing in value and that's something that is very exciting for Neil Warnock's side.

Another player who has really come of age of late.

Marc Bola's first season with Middlesbrough was hugely disappointing but this season the left-back has really become one of Neil Warnock's core players.

This season the 23-year-old has played 44 games for the Teessiders, meaning that he's one of the most reliable players at the club.

What's even better than that is that he's improving significantly every year and probably will do for another three or four years before he reaches his prime.

That's why Bola is in Middlesbrough's top five most valuable players, in my opinion.

A player who is far from the finished article, but is arguably the highest-potential player in the squad.

Djed Spence is only 20 years of age but has already played for Middlesbrough 66 times - a very impressive tally for a player of his level of experience.

There's no doubt that the full-back has plenty of room to improve but given that he's perhaps four or five years away from his prime years it would take a brave person to bet against him being a key player.

Given what his value would be if he gets even close to that potential it's clear that he's a valuable asset for Middlesbrough and one that Neil Warnock will not want to lose on the cheap.

A player who is certainly one of Neil Warnock's core players.

Paddy McNair arrived from Sunderland a few years ago and has since found his feet as one of Middlesbrough's most important, and most versatile players.

The 26-year-old has played over 100 times for the club since joining and after making 47 appearances for the club this term it's clear that he's one of the most consistent performers in the squad.

McNair is one of the few players who could arguably step up to Premier League level and given his influence at the club it would take a giant offer to convince the Teessiders to let him move on this summer.

Number two in our list is Middlesbrough's most exciting attacking talent.

Marcus Tavernier seems like a player who has been in the first team for years and years, so it's hard to believe that he's still only 22.

Despite his young age, the attack-minded midfielder has played over 100 times for the club and seems to be growing in influence every single year.

What's more frightening is that he's nowhere near his full potential yet.

Tavernier has the potential to be a Premier League player and if Middlesbrough can keep him for another couple of years I reckon they could have a £10million+ asset on their hands.

The most valuable Middlesbrough player, in my opinion.

Dael Fry has been around the first team for a long time but it is still only 23 years of age.

There's still a lot of room for improvement but the centre-back is nearing the point where his value is likely to be at its highest.

Fry is certainly a Premier League player in the making and with that in mind I think it would take a massive offer to convince Middlesbrough to sell.

The Teessiders know how good he is and so it would be criminal to let him go on the cheap.