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The aim of the present study was to identify functional variables affecting the financial value of Iran football players. The research method was qualitative conducted based on the thematic analysis. The statistical population consisted of those with AFC professional coaching certificates, Iran premier league coaches and AFC instructors. The sampling method was purposive and the sampling continued until theoretical saturation. To ascertain the data saturation, the researchers interviewed 2 more subjects and finally 9 (9 + 2) subjects were used to collect data using in-depth interviews. Coding method was used for data analysis. NVIVO10 software was also used to classify and rank the data. The results indicated that the defensive functional variables of the strikers included ball clearance, ball interception, defensive duels, defensive aerial passes, blocks and tackles (sliding ) and offensive functional variables of the strikers included goal scoring, goal pass, to create a chance of goal scoring, key pass, shooting, offensive duels, offensive aerial passes, correct pass and successful course (hold the ball behind the defenders). According to the obtained results, authorities, organizations and clubs involved in players transfer are recommended to pay special attention to functional variables (defensive and offensive) during the negotiation and final summation to make a contract with the strikers.