The Spanish website valued the Nigerian at €175,000 with a year left on her contract.
Alexia Putellas topped the ranking with €350,000, while Caroline Graham Hansen, Lieke Martens and Jennifer Hermoso are joint seconds with a market value of €300,000.
The 27-year-old Ohoala joined Barcelona in 2019, initially on loan, and has flourished since then, scoring 40 goals in 39 appearances.
Oshoala became the first African woman to win the UEFA Champions League after Barcelona defeated Chelsea 4–0 in the final last season.
Other accolades won by the African Women’s Footballer of the Year are Primera División in 2019/20 and 2020/21 seasons, Supercopa Femenina in 2020 and Copa de la Reina.